TMI Blog2018 (5) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... - In the absence of any corroborative evidences that supports the allegation of clandestine removal relying only on statements of the managing director for confirmation of demand is not in consonance of law - a similar situation came in the case of CCE, Jaipur Vs. Tara Chand Narash Chand [2018 (1) TMI 209 - RAJASTHAN HIGH COURT] wherein it was held that only on the basis of statement the case can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use noticed was issued for demand of the duty on such clandestine removal. The Adjudicating Authority after following due process of law, and confirmed the demands with interest and imposed equivalent amount of penalty on the main appellant; penalties on two individuals, besides confiscating the goods and imposing redemption fine in lieu of such confiscation. On the appeals filed by the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is that the diary is not reliable document showing correct details. Therefore, the diary cannot be relied upon. It is his submission that in the absence of any corroborative evidences in the form of unaccounted purchase of utilities the mode and flow back of money from the purchasers, the allegation of clandestine removal cannot be made against the appellants. He relies upon the recent judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he show cause notice, do not indicate they have received the Kraft paper from the main appellant herein without any document. In the absence of such findings supporting the allegation or corroborative evidences, the allegation of clandestine removal in the case is unsustainable. 5.2. Secondly, I find that there is no further investigation under taken by the authorities to bring on record any un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2010 (8) TMI 322] and other decisions. 7. In the absence of any corroborative evidences that supports the allegation of clandestine removal relying only on statements of the managing director for confirmation of demand is not in consonance of law, I find that the ratio of the above decisions squarely covers the issue in favour of the appellants herein. Respectfully following the same, I hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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