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2017 (2) TMI 618 - AT - Central ExciseClandestine removal - duty paying invoices - goods not covered by invoices - Held that: - the evidences i.e papers/ records found from the third party i.e M/s Super Trading cannot be a basis for holding clandestine removal by M/s Hira Enterprise in absence of any corroboration from assessee’s side and thus demand cannot be made against M/s Hira Enterprise - in case of goods found at the premises of M/s Super Traders alleged to have been cleared from the factory of M/s Hira Enterprises without payment of duty and wherein confiscation of goods and imposition of penalties upon the assessees were ordered by the adjudicating authority, the Commissioner (Appeals) dropped the charges vide OIA dt. 27.11.2006 holding that there is no evidence that M/s Hira Enterprise has cleared unaccounted excess production. The allegations against M/s Hira Enterprise of removal of goods clandestinely are not sustainable and no demand can be made against them - appeal allowed - decided in favor of assessee.
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