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2024 (1) TMI 247 - CESTAT AHMEDABADClandestine removal of goods - removal on the basis of panchnama and statements of various persons - cross- examination which is mandated under Section 9D of Central Excise Act,1944 not allowed - HELD THAT:- There is no evidence of clandestine clearance of galvanized MS wires from the factory of the appellant being a job worker. No investigation has been carried out with the transporter, not a single buyer was brought on record who allegedly purchased the clandestinely removed goods. There is absolutely no evidence of any payment received against the alleged clandestine removal. The most important is that admittedly the case of the department is that the appellant have cleared the job work goods clandestinely, if this be so, the owner of the goods is the principal manufacturer of the goods who were not interrogated or investigated to ascertain that they being owner of the goods are aware of clandestine removal and whether the money received by them or the job workers. There is no tangible evidence to prove the clandestine removal beyond doubt - the demand, interest and penalties set aside - Since the demand of the main appellant manufacturer is not sustained, the penalties on other persons which are consequential to the demand of duty from the main appellant, shall also not sustain. The impugned order is set aside - Appeal allowed.
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