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2018 (10) TMI 1530 - AT - Central ExciseClandestine manufacture and removal - MS Ingots - excess consumption of electricity - Held that:- The initial demand of ₹ 14,39,38,470/- has already been dropped to the major extent of ₹ 13,62,85,928/- qua excess consumption of electricity, relying upon the decision of Hon’ble Apex Court in the case of RA Castings Pvt. Ltd. [2011 (1) TMI 1302 - SUPREME COURT OF INDIA] - similar issue is no more res-integra as stand already been decided in favour of assessee. Case of the Revenue based upon the records recovered from M/s Monu Steels M/s. Kailash Traders etc. - Held that:- Mr.S.K. Pansari during his cross-examiantion also didn’t deny this fact rather admitted that all the recovered documents were written by Mr. Bal Mukund. Department has failed to obtain any document, as direct evidence, to corroborate the said recovered record. The same also finds mention in the order under challenge - the Revenue has not made any other enquiries and has solely relied upon the entries made in the record of M/s Monu Steels. Similarly for the record from M/s. Kailash Traders as far as the raw material is concerned, Department couldn’t have any other corroborative piece of evidence. The law i.e. as to whether the third party records can be adopted as an evidence for arriving at the findings of clandestine removal, in the absence of any corroborative evidence, is well established. Appeal allowed - decided in favor of appellant.
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