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2018 (1) TMI 371 - AT - Central ExciseClandestine removal - it was alleged that the assessee-appellant had procured 2424.875 Mt of Soya Crude Oil, but had not accounted for the same in the statutory records - demand on 15.08 MT of Crude Soya Oil alleged to have been procured from M/s Sonic Bio-chem through M/s. Sheetal Enterprises - denial of cross-examination - Held that: - no corroborative evidence except statement has been brought on record. The Appellant also requested for cross examination of Shri Vineet Agarwal, who in spite of several notices to appear for cross examination, did not appear. Thus, in absence of his cross examination, the statement furnished by him cannot be relied upon. There is no evidence of consideration received by said brokerage firm towards sale of goods to the Appellant No.1 unit. Demand on the basis of 15.080 MT of Crude oil allegedly procured by Appellant No.1 from M/s. Sonic Biochem through M/s. Sheetal Enterprise - Held that: - there is no evidence of Appellant No. 1 having received such goods. There is no evidence of transportation of goods to Appellant’s Unit or its consumption in Refined Oil nor any instance of production of Refined Soya Oil and removal of same without payment of duty or any buyer - no demand can be made in absence of any of such evidence. The demands made against the Appellant No.1 and penalties imposed upon Appellant No. 1 and 2 are not sustainable and are required to be set aside - appeal allowed - decided in favor of appellant.
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