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2018 (2) TMI 1390 - AT - Central ExciseClandestine manufacture and removal - M S Steel Bars and Rods - the entire allegation of the clandestine removal is based on the statement of the transporter as well as detailed culled out from the register of the transporter - Held that: - the Department has not verified to whom the unaccounted goods were sold. No attempt was made to verify the excess consumption of the raw material and use of the extra energy - It is settled law that the documents recovered from third party cannot be used against the manufacturer to prove the clandestine removal unless they are supported by corroborative evidence. From the record of the factory, no evidence has been brought on record regarding manufacture of the finished goods for the clearance of the same without payment of duty - also, the Department has failed to prove the case of clandestine removal. Appeal allowed - decided in favor of appellant.
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