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2019 (10) TMI 1296 - AT - Central ExciseClandestine Removal - MS ingots and TMT Bars, flats, challans etc. - case of appellant is that the Department has raised a wrong recovery relying upon a third party evidence i.e. documents recovered from M/s. PIL - HELD THAT:- There is no other evidence or document in the form of stock verification of the raw-material of the appellant and the material supplied to M/s. PIL nor any evidence about usage of any transportation by the appellants for transporting the alleged quantity of raw-material to M/s.PIL. In absence thereof the documents recovered from M/s.PIL cannot be held against the appellant. It is well settled law that there has to be some concrete evidence which would show clandestine manufacture of goods, as was reiterated by Tribunal, Delhi in the case of Commissioner of Central Excise & Service Tax, Raipur vs. P.D. Industries Pvt. Ltd. [2015 (11) TMI 455 - CESTAT NEW DELHI]. The order confirming the recovery has no legal basis to sustain - Appeal allowed - decided in favor of appellant.
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