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2019 (4) TMI 1459 - AT - Central ExciseClandestine removal - steel wire - the impugned order is based on the presumption and assumption and is contrary to the evidence on record - HELD THAT:- It is on record the recovery of the weighment registers were not made under Panchnama and the reliance of same cannot be placed for alleging the clandestine removal against the appellant. It is also held by the Adjudicating Authority these weighment slips were recovered from gate office of the appellant which has been denied by the appellant. In absence of the assumption of the said document without proper panchnama reliance cannot be placed on said record - the appellant has categorically desired to have the cross examination of rawmaterial supplier and the incharge of the weighbridge, which had been denied by the Adjudicating Authority. No case has been made against the appellant for want of (i) proper investigation (ii) denial of cross examination asked by the appellant as per section 9D (1) of the Central Excise Act (iii) reliance on the third party evidence without any corroboration with additional evidence (iv) non-reliance of on the investigation report submitted by the Range Superintendent by the order of Adjudicating Authority - Appeal allowed - decided in favor of appellant.
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