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2018 (7) TMI 1189 - AT - Central ExciseClandestine Removal - unaccounted receipt of raw material and unaccounted clearance of final products - demand on the basis of third-party records and the statement of the third-party - Held that:- In spite of interrogation of the responsible persons of the appellant company, there is neither any admission on their part nor Revenue have brought any corroborative evidence in support of this allegation. It is established principle that suspicion howsoever strong cannot take place of evidence, particularly in the case of clandestine removal. Demand cannot be confirmed based on presumptions and assumptions as it is a serious charge required to be proved by Revenue by sufficient evidence. Mere statement of buyers based on their memories was insufficient without support of corroborative evidence. Appeal allowed - decided in favor of appellant.
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