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2019 (12) TMI 106 - AT - Central ExciseClandestine removal - sponge iron - shortage of stock - demand based on documents and even the statement of the proprietor of said Kailash Traders - case of appellant is that the major part of demand has been dropped by the adjudicating authority below for want of any concrete/corroborative evidence and holding that the entries found in the 3rd parties document are not reliable - HELD THAT:- No doubt, the statement of Mr. Kejriwal has recorded inability on his part to give the details about the noticed shortage. However, the fact still remains is that based upon the noticed shortage department has alleged the clandestine removal and that it has already been observed by the adjudicating authority below that Department is not able to prove the allegations. Law has been settled by catena of judgments that clandestine removal is a serious charge. The burden to prove the same is required to be discharged by the Department by production of sufficient and tangible corroborative evidence - As already held by the adjudicating authority that there is no such evidence. Department is not in appeal against the said observations as well. Once this is the fact of the present case, mere shortage in the stock as noticed, that too, on the basis of eye estimation only, the same cannot be held to be convincing corroborative evidence even qua the alleged shortage. Observing that except the statement of the appellant’s Director, there is no other evidence produced by the Department to corroborate the noticed shortage - demand do not sustain - appeal allowed - decided in favor of appellant.
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