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2018 (6) TMI 1245 - AT - Central ExciseClandestine removal - no detailed investigation carried out - principles of Natural justice - Held that:- No detailed investigations have been carried out against the Appellant by the department other than a statement recorded against V.P. Goswami, Senior Manager, Sales - Since the entire proceedings against M/s Devi Industries stands already set aside, the case made against the Appellant cannot be sustained only on the basis of the confessional statement of Shri Goswami. Clandestine removal is a very serious charge and is required to be supported by the department with tangible evidence - In the present case, no tangible evidence has been gathered by the department. It is a settled position of law that in the absence of detailed supporting evidence, the charge of clandestine removal cannot be upheld. Appeal allowed - decided in favor of appellant.
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