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2014 (11) TMI 203 - AT - Central ExciseClandestine removal of goods - Investigation not conducted by Revenue - Held that:- It is observed from the statements of Respondents recorded in the show cause notices that Respondents themselves have confirmed the factual details regarding clandestine activities given in the registers recovered from their premises. The statements given were voluntary as the same were not retracted for nearly four years. It can not be expected from the Revenue to investigate for alternate evidences when respondents did not retract the statements during investigation/ adjudications. It is also evident from the records that no purchase bills were found with respect to purchase of scrap shown in the registers recovered from the premises of the respondents for which payments were only made in cash as admitted. Clandestine activities are corroborated by the transporters. When respondents did not give details of the buyers of the goods clandestinely removed Revenue cannot be faulted with for not investigating the area of extra raw materials purchased or extending investigation into the buyers of the goods clandestinely removed etc. In view of the above appeals filed by the Revenue are required to be allowed by setting aside the orders passed by the first appellate authority - Decided in favour of revenue.
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