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2018 (2) TMI 1437 - AT - Central ExciseClandestine removal - MS Ingots, CTD/TMT Bars and mis-rolls - Held that: - Department officers visited the premises in December. The investigation continued for another two years as seen from statement of Sh.M.Seetharama Reddy which was recorded on 15.12.2005 and again on 25.4.2006. Still, the department has not made any investigation as to whether respondent had procured excess unaccounted inputs, or details of suppliers who have supplied unaccounted inputs/raw material for alleged unaccounted manufacture of finished products. Apart from private records and statements there is no material to establish clandestine clearance of goods. Clandestine clearance being a very serious charge, the department is duty bound to establish the same with reliable evidence. Appeal dismissed - decided against Revenue.
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