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2017 (9) TMI 1249 - AT - Central ExciseCENVAT credit - duty paying invoices - It has been alleged that the assessee availed CENVAT Credit on the basis of parallel set of invoices or trader s invoices and JVAT 304 P forms - clandestine removal - Held that: - the entire demand of duty was raised on the basis of the records recovered from the premises of M/s Bharat Alloys Pvt. Ltd. - But the revenue in their grounds of appeal had not placed any evidence corroborative with the records of the assessee. It is well settled that the charge of clandestine removal cannot be established on the basis of the documents recovered from the premises of the third partly, unless, it is corroborative with the record of the assessee. Penalties on partners - Held that: - the Commissioner (Appeals) already imposed penalty of equal amount of duty on the assessee. Further, the Adjudicating Authority had not categorically discussed the role of the partners for imposition of penalty. Therefore, the Commissioner (Appeals) rightly set aside the penalties on the partners. Appeal dismissed - decided against Revenue.
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