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2018 (4) TMI 224 - AT - Central ExciseClandestine manufacture and removal - sponge iron - shortage of goods - demand based on third party records - Held that: - The Tribunal in the case of C.C.E. & S.T. -Raipur Versus P.D. Industries Pvt. Ltd. [2015 (11) TMI 455 - CESTAT NEW DELHI], observed that the records retrieved from the transporters, being third party’s records, cannot be adopted as the sole ground for upholding the allegations of clandestine removal. As regards the appeal of the assessee, the identical appeals of the other assessees stand remanded by the Tribunal for fresh adjudication. Appeal allowed by way of remand.
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