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2014 (4) TMI 652 - CESTAT NEW DELHIDuty demand - Clandestine removal of goods - Documents recovered and seized from the residential premises - Held that:- Inasmuch the alleged clandestinely manufactured and cleared ingots were converted into flats by M/s. D P Processors and the finding of clandestine manufacture and clearance of flats of M/s. DC Processors stand already set aside in the above referred decision, we find that the present confirmation of demand on the clandestine clearance of ingots, based upon the same set of documents recovered from the residential premises of Shri Hem Chand Jain and same set of statements recorded during the investigation, is required to be set aside. As such, by following the decision of D P Industries [2007 (7) TMI 115 - CESTAT, NEW DELHI] - Decided in favour of assessee.
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