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2015 (10) TMI 962 - AT - Central ExciseClandestine removal of goods - Evasion of duty - Held that:- In this case, nothing incriminating have been found from the appellant. Moreover, the statement recorded after almost 4 years also does not reveal anything incriminating against the appellant. No investigation was conducted at the end of buyers when the appellant categorically stated that they are not arranging the transport of the goods and only buyers are arranging the transport of goods. In these circumstances, demand is not sustainable merely on the basis of entries made in the transporters register without any corroborative evidence. - As Revenue has failed to produce any corroborative evidence in support of their allegation and relying on the decisions discussed hereinabove, I hold that allegation of clandestine removal of goods is not sustainable against the appellant. Consequently, demand of duty along with interest and imposition of penalty are set aside. - Decided in favour of assessee.
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