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2015 (8) TMI 98 - CESTAT AHMEDABADClandestine manufacture and removal of goods - Whether main appellant has manufactured and cleared Hydraulic Jacks clandestinely as per the investigation carried out by officers of Central Excise (AE), Rajkot - Held that:- Main appellant was getting Hydraulic Jacks manufactured from other 15 job workers as per Para 12.6 of the OIA dated 19.02.2010. Nothing is reflecting in the last statement dated 16.05.2006 of Shri Suresh G. Vekaria whether the clandestine clearances recorded in the diary also contained the goods manufactured on job work basis from other job workers mentioned in Para 12.6 of the OIA dated 19.02.2010. For this purpose the cross-examination of the authors of the diaries was essential which has not been allowed to the appellant. Even if it is presumed that appellant was capable of carrying out all the processes leading to manufacture of Hydraulic Jacks then also it has not been established by the Revenue as to how much finished goods were the clandestine clearance made by the main appellant. Observations the fact of manufacture of Hydraulic Jacks and quantification of clandestine clearances by the main appellant fails miserably. Secondly, it is now a well established law that cases of clandestine removal can not be established only on the basis of few statements, especially in this case where the first recorded statement is held to be incorrect and given by a person who is not the author of the diary. Appeal filed by the main appellant is, therefore, required to be allowed as the case of clandestine manufacture and clearance by the main appellant is not established and corresponding penalties are also required to be set-aside. - Decided in favour of assessee.
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