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2019 (2) TMI 468 - AT - Central ExciseClandestine manufacture and removal - MS Ingots - name of the appellant Noticee No.1 of impugned SCN was found mentioned in the incriminating records of M/s. Monu Steels, the another manufacturer of ingots - demand on the basis of excess electricity consumption - Held that:- 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 findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of clandestine manufacture and removal of the goods - demand set aside - appeal allowed - decided in favor of appellant.
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