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2018 (2) TMI 277 - AT - Central ExciseClandestine removal - demand based upon entries made in the private booklet which was recovered during the visit by the officers to the premises of the main appellant - Held that: - In the absence of any evidence to show or indicate that this booklet on which reliance has been placed by Revenue to hold that there was clandestine removal for the period 1.9.2001 to 15.9.2001, entire case of the Revenue falls down in the absence of any corroborative evidence in the form of purchaser or transporter s document to indicate clandestine clearance from the factory premises of the appellant. The charge of clandestine removal of the goods by the main appellant and consequent penalty on the Director does not stand scrutiny of the law and the demand needs to be set aside. Since the demand is set aside, interest liability and penalty on the main appellant as well on the individual does not survive. Appeal allowed - decided in favor of assessee.
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