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2017 (12) TMI 153 - AT - Central ExciseClandestine removal - 40.02 MT of Kamanies - Detention of stock and finished goods - confiscation - As the said appellant could not produce the documents showing the lawful possession of the stock, the same were detained for further investigation - Held that: - the entire case of the Revenue is based upon the said statement of Shri Dixit, which is in the nature of third party's statement. The same required cross-examined as also examination in chief to establish the correctness of the same. It is well settled law that adverse findings cannot be arrived at against the assessee based upon the statement of co-accused without any corroborative evidence. There is admittedly no corroboration to the effect that such 40 MT of Kamanies were manufactured in the factory of Raghuveer Rolling Mills - demand set aside. Revenue has not able to produce any evidence to show that such un-recording in their statutory records was with an intention to evade the payment of duty or to clear the gods without payment of duty. In any case, it is well settled that the raw materials cannot be confiscated on the ground of their non entry in the record. Revenue's entire case is based upon the statement of the proprietor of the appellant, which is to the effect that such non-entries were made with an intention to clear the goods without payment of duty. The said deponent has not been put to cross-examine or to examine in chief - confiscation set aside - penalty also set aside. Appeal allowed - decided in favor of appellant.
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