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2021 (4) TMI 718 - AT - Central ExciseClandestine removal - evasion of huge amount of excise duty - reliance placed on the third party evidence - evidentiary value of the third party evidence - HELD THAT:- Reliance 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 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. The order under challenge is not sustainable - Appeal allowed - decided in favor of appellant.
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