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2018 (1) TMI 475 - AT - Central ExciseClandestine removal - It is alleged that the same has been used in manufacturing of final goods, which has been cleared clandestinely - Held that: - The whole case has been made out against the appellants on the basis of third party evidence which cannot be relied upon as held by this Tribunal in the case of Rudra Ventures Pvt. Ltd. [2016 (3) TMI 1173 - CESTAT CHANDIGARH], where reliance was placed in the case of MUSK TOBACCO (INDIA) PVT. LTD. Versus COMMR. OF C. EX., LUCKNOW [2011 (11) TMI 570 - CESTAT NEW DELHI], where it was held that In the absence of evidence, the duty on the basis of third party statement cannot be demanded from the appellant. As no investigation was conducted at the end of the appellants to ascertain the facts whether the appellants are indulging and no other corroborative evidence has been brought on record to allege clandestine removal of goods. The proceedings against the appellants are not sustainable. Appeal allowed.
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