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2018 (6) TMI 744 - AT - Central ExciseClandestine removal - purchasing excisable items from the manufacture, without payment of duty - Imposition of penalty and demand based on documents recovered - Held that:- It is seen that based upon the same set of evidences i.e. pen drive recovered from the premises of M/s Amit Steels and based upon the same set of investigations and more or less identical statements recorded by the officers during the course of investigations, proceedings were initiated against many other manufacturers of identical items. Such proceedings reached Tribunal and the impugned orders passed by the authorities below were set aside - thus following the Tribunal’s decision in the case of B.K. Rolling Mills Pvt. Ltd. and Others Vs. CCE & ST, Raipur 2018 (2) TMI 1557 - CESTAT NEW DELHI where it stated that in absence of any corroborative evidence produced by the Department the charges cannot be levelled against the appellants for confirmation of the duty demand and for imposition of penalties - hence following the precedent decisions, the impugned orders are set aside.
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