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2018 (5) TMI 549 - AT - Central ExciseClandestine removal - demand based on documents recovered from third party - Held that: - the law is well settled that the Department is required to adduce clinching evidence of the nature of purchase of raw material, use of electricity, sale of final products, payment, realization of sale proceeds, mode and flow back of funds etc. - In the present case, no tangible evidences were produced by the Department to support the case that the goods were clandestinely removed from the factory. In absence of any corroborative evidence produced by the Department, substantiating clandestine removal of goods, the charges cannot be levelled against the appellants for confirmation of the duty demand and for imposition of penalties. Demand do not sustain - appeal allowed - decided in favor of appellant.
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