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2014 (5) TMI 1116 - CESTAT NEW DELHIDemand - clandestine removal of final product - recovery of commercial invoices in respect of duty paid goods which were rejected by their customer and were kept outside the factory and were diverted from their only - Held that:- it is found that having recovered commercial invoices, the Revenue did not make further investigation as regards the identity of the buyers and the transporter etc. so as to corroborate the charge of clandestine removal. No efforts were made to find out the source of the raw material and no statements of the production people were recorded. It is well settled law that charges of clandestine removal cannot be upheld on the basis of non-corroborative evidences. Inasmuch as in the present case there is neither any corroboration to the charge of clandestine removal under the cover of commercial invoices nor any independent evidence produced on record. Further, as the plea of the appellant as regards raising of commercial invoices stands accepted in respect of some of the returned goods, I am of the view that the charges of clandestine removal cannot be upheld against the appellant. - Decided in favour of appellant with consequential relief
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