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2018 (12) TMI 1530 - AT - Central ExciseClandestine removal - reliability on statements - corroborative evidences - Held that:- Commissioner(Appeals) has admitted that there is no other corroborative evidence to establish clandestine removal except for the statement of Shri Rakesh Jhindal, who was Managing Director of the Manufacturing unit - Tribunal in the case of Rimjhim Ispat Ltd. and Others [2018 (8) TMI 477 - CESTAT ALLAHABAD] have held that only on the basis of statement clandestine removal cannot be established - appeal allowed - decided in favor of appellant.
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