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2019 (1) TMI 316 - AT - Central ExciseClandestine removal - MS Scrap - absence of any evidence regarding illicit activities - Held that:- No statements of either the MD or any other person were made available for us to weigh in the light of the arguments advanced by the Ld. Advocate. Nor is there any statement of dealers or office clerks. Further, on going through the Order-in-Original as well as the impugned Order-in-Appeal, we do not find any plea of the appellants herein making out a case that the uncorroborative statements have been used which should not have been done - It is not the case of the appellants that they sought for cross-examination and that the same was denied. The bona fides of the appellant have not been disproved and even the statements of the very employees of the appellant confirm that what they received was MS scrap. On a perusal of the analysis of various statements recorded in the Show Cause Notice as well as the Order-in-Original, we find that nothing is apparently put across to the deponents about the “bogus” invoice raised by M/s. SIT with the description as “MS Wires/Coils”. The Department has not been able to sufficiently prove its allegations nor there is any solid documentary evidence in support of its allegations - the allegations having not been proved satisfactorily, the demand cannot sustain - appeal allowed - decided in favor of appellant.
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