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2018 (8) TMI 416 - AT - Central ExciseClandestine removal - MS Ingots - consumption of electricity in excess - Held that:- Since the drop of demand qua excess electricity consumption has not been objected on the part of the Department, there is no appeal filed otherwise. And that the same has been dropped while relying upon the decision of Hon’ble Supreme Court in the case of R.A. Casting Pvt. Ltd. [2008 (6) TMI 197 - CESTAT NEW DELHI], the order under challenge is upheld to the said extent. With respect to the remaining part of the levy, the case of Revenue is based upon the statement of the representative of M/s. Monu Steels i.e. the third party evidence. The law i.e. as to whether the third party records can be adopted as an evidence for arriving at the findings of clandestine removal, in the absence of any corroborative evidence, is well established - the Commissioner (Appeals) has committed an error while relying upon third party evidence to confirm the demand qua serious charge of clandestine removal - demand set aside - Since the demand has been set aside, the question of imposition of any penalty on any of the Directors of the companies is not at all arise. Appeal disposed off.
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