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2018 (1) TMI 988 - AT - Central ExciseClandestine removal - case of the Department is based on four private note books seized from the residence of Shri Sarma on 9.12.2011 - serious discrepancies between statutory records and seized note books - Held that: - the impugned order did not deal with all the factual and legal submission made by the appellant before the Adjudicating Authority. Some of the crucial point were not examined that formed the basis formed for arriving at the conclusion of clandestine manufacture and clearance, as mentioned by the appellant - To manufacture the alleged quantity of M.S. Ingots and Sponge Iron, the appellants require huge quantities of raw materials. This aspect has not been considered analytically for a finding. It is relevant to note that if the appellant manufactures un-accounted quantity of both the M.S. Ingots and Sponge Iron and Sponge Iron have been used for further manufacture of M.S. Ingots, duty cannot be confirmed on both. It is important in such situation, to have independent corroboration about the reliability of such private records. If all statements and deposition during the cross examination are admittedly voluntarily made, preference for one statement ignoring other such statement and deposition during the cross examination, can be made when supported with due corroboration. The matter is remanded back to the Original Authority for a fresh decision after considering all the legal and factual issues raised by the appellant - appeal allowed by way of remand.
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