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2018 (7) TMI 521 - AT - Central ExciseClandestine removal - raw-material as well as of the finished goods - tangible evidences not present - Held that:- There is a plethora of judgments to hold that to stand upon the charges as that of clandestine removal, there has to be some clinching evidence and the demand cannot be confirmed based on presumptions and assumptions. In the present case the allegations against the appellants have been levelled on the basis of some documents recovered from the premises of M/s. PIL. There is nothing on record which may show any effort of the Department that the recovered documents ever got tallied from the documents available with the appellants - Apparently or admittedly, there is no raid conducted in the premises of the appellant nor any documents got recovered from their premises. It is also evident on record that appellants were not given any opportunity to cross-examine Mr. Pankaj Agrawal, Director of M/s. PIL. These facts are sufficient for us to arrive at a firm opinion that the documents recovered from a third premises were never got corroborated, hence can not be lead into evidence at least for proving the alleged guilt of the appellants beyond reasonable doubts. The authorities have wrongly held lack of evidence on the part of the appellant - the burden to prove the allegations of clandestine removal was very much upon the Department - demand do not sustain - appeal allowed - decided in favor of appellant.
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