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2018 (1) TMI 735 - AT - Central ExciseClandestine removal - parallel/forged invoices - debits not made in the statutory records - corroborative evidences - Held that: - the First Appellate Authority has not brought on record as to the contents of the delivery challans and the loading memos which would definitely contain the names and addresses of the purchasers - It is the case of the appellant that the lower authorities have not adduced any corroborative evidences of clandestine removal, which seems to be correct, if the delivery challans were there, definitely the departmental officers would have caught hold of at least one of the purchasers (at the minimum) whose name and address would be present on the said challans. In the absence of any corroborative evidences charge of clandestine removal cannot be upheld. Appeal allowed - decided in favor of appellant.
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