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2018 (8) TMI 1564 - AT - Central ExciseClandestine removal - shortages of raw material - the main edifice of the notice rests on the statement of Shri P. Nallendra Kumar, the authorized signatory of the appellant - Held that:- The entire case has been largely up on the statements of the authorized signatory of the appellant, which was retracted by that person, proximate to the recording of his statements. The case is also built up on statements of only a few suppliers of the impugned raw material, and a few buyers of lead ingots; almost all these persons have retracted their initial statements during cross-examination - Such unfounded and unsubstantiated charges made in the show cause notice have been mechanically upheld by the adjudicating authority without any application of mid and without taking cognizance of the counter arguments made by the appellants by discarding the retractions and statements made by key persons and in cross-examination, and, to top it all, relying upon the statement of a buyer whose cross-examination was refused by him. The case attempted to be built up against the appellants, does not have any legs to stand on. Appeal allowed - decided in favor of appellant.
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