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2016 (7) TMI 87 - AT - Central ExciseClandestine removal of goods - third parties made statement that he is purchasing the goods from the assessee and produced certain challans/katcha slips of the receipt of the goods. - Held that:- On perusal of the katcha slips/challnas, I find that these challanas / katcha slips have been issued by M/s Jagan Nath Chanan Ram and the name of receiver or to whom these have been issued has not been mentioned anywhere. In that circumstance, it cannot be said that the assessee has issued thes katcha slips/challnas unless and until the genuineness of these katch slips/challans is verified. With regard to the statement of the assessee recorded during the course of investigation, I find that the statement has also been altered and the assessee in his statement separately has said that he is selling the goods against the invoices on payment of duty. Merely making some deposit during the course of investigation on persuasion of the departmental officers does not corroborate that the assessee has cleared the goods clandestinely - Entire demand set aside - Decided in favor of assessee.
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