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2020 (7) TMI 355 - AT - Central ExciseClandestine manufacture or removal - MS ingots and TMT Bars, flats, challans etc. - shortage of goods - correctness of reliability upon third party evidence - HELD THAT:- Since the sole challenge to the order is its reliance upon third party evidence, it is necessary to check the evidentiary value of the third party evidence - Reliance to be placed in the case of BAJRANGBALI INGOTS & STEEL PVT. LTD., SURESH AGARWAL VERSUS CCE, RAIPUR [2019 (1) TMI 966 - CESTAT NEW DELHI] where it was held that 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. There is no other evidence or document in the form of stock verification of the raw-material of the appellant and the material supplied to M/s. PIL nor any evidence about usage of any transportation by the appellants for transporting the alleged quantity of raw-material to M/s.PIL. In absence thereof the documents recovered from M/s.PIL cannot be held against the appellant. It is well settled law that there has to be some concrete evidence which would show clandestine manufacture of goods, as was reiterated by Tribunal, Delhi in the case of C.C.E. & S.T. -RAIPUR VERSUS P.D. INDUSTRIES PVT. LTD. [2015 (11) TMI 455 - CESTAT NEW DELHI]. The order confirming the recovery has no legal basis to sustain - Appeal allowed - decided in favor of appellant.
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