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2019 (4) TMI 1339 - AT - Central ExciseClandestine manufacture and removal - denial of cross-examination - Section 9D (i) of the Central Excise Act - corroborative evidences or not - HELD THAT:- It is apparent from the record that the appellant has indeed indulged in trading activity from their office at Patna. The ld. Adjudicating authority has failed to take cognisance of this corroborative evidence to support the claim by the appellant that they have indulged in the trading activity on which there was no justification of raising the demand, considering that the appellant has indulged in clandestine manufactured goods. It is also on record that the adjudicating authority has not allowed cross examination of the investigating officer, who has prepared the investigation report against the assessee on the basis of resumed documents from their factory and office premises. The allegation of clandestine manufacture and clearance of the goods is serious charge as required to be substantiated by the corroborative evidence, which has not been done in this case. The clandestine manufacturing and clearance of the goods is required to be proved by the various other supporting evidence as clandestine manufacture thereof and sale thereof. No such investigation has been conducted by the investigating officer. In absence of such detailed investigation demand is not sustainable. Appeal allowed - decided in favor of appellant.
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