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2017 (11) TMI 1387 - AT - Central ExciseClandestine removal - The entire allegation of clandestine removal is based on the statements of the transporters as well as the details culled out from the ledgers of the transporters - Held that: - These documents are evidently third party documents. The revenue has not produced any evidence from the assessee to support the charge of clandestine clearance. It is settled law that documents recovered from the third party cannot be used against the manufacturer to prove clandestine removal, unless they are supported by corroborative evidence - From the records of the factory no evidence has been brought on record either regarding manufacture of the finished goods or clearance of the same. The third party evidence produced by revenue for sustaining duty demand has not been corroborated by detailed investigation. The allegation of clandestine clearance cannot be sustained only on the basis of third party evidence - appeal allowed - decided in favor of appellant.
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