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2018 (7) TMI 249 - AT - Central ExciseClandestine removal - allegation based on one monthly report prepared by the staff of the appellant company and marked as “Monthly Production Report of Hyde Road Dryer Plant” - principles of Natural Justice - Held that:- The entire case has been made on the basis of appellant’s private documents and the same are not supported by any corroborative evidence. The allegation of clandestine clearance based on the private documents and not supported by corroborative evidences cannot be sustained - In the present proceedings there is no indication of excess raw-materials and extra consumption of electricity. There is no seizure of clandestinely removed finished goods or seizure of any cash of clandestine transaction involved in such suspected clandestine clearance. A private document without any corroborative evidence brought on record cannot be made the basis of clandestine manufacture and clearances of excisable goods - appeal allowed - decided in favor of appellant.
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