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2019 (4) TMI 992 - CESTAT CHANDIGARHClandestine removal - MS Ingots - case has been made out on the basis of third party evidence - HELD THAT:- There is an admission by the appellant that they have cleared the goods without payment of duty, but during the course of investigation, on pointing out, immediately, the appellants had paid the duty to buy peace - further, during the course of cross examination, the recipients of the goods has denied the receipt of the goods and the said evidence is required to be considered by the authorities while imposing penalty on the appellant, but the same has not been considered. In that circumstance, penalty is not imposable on the appellant. Appeal allowed in part.
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