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2022 (8) TMI 227 - AT - Central ExciseClandestine removal - MS Ingots - corroborative evidences or not - whole case of Revenue is based on third party record as well as statement of the Director of M/s PIL - HELD THAT:- There is no corroboration of the allegation of Revenue with the record of this appellant. Nor there is any admission of the alleged clandestine transaction on the part of the appellant. Further, the third party record are not corroborated and unsubstantiated. Further, such third party record and the statement of the Director of M/s PIL cannot be used against this appellant both for non joinder of the parties and also failure on the part of Revenue to examine Sh. Pankaj Agarwal as its witness in the adjudication proceedings. Appeal allowed - decided in favor of appellant.
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