TMI Blog2018 (5) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... at: - apart from the ledger of M/s Shilpy Steels, Revenue has not made further investigations. No statement of the Production Manager or any other employee of the appellant stands recorded by the Revenue so as to indicate manufacture of the final product. Further, there is no identification of the buyers to whom the said alleged clearances were made. The law i.e. as to whether the third party ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... end of M/s Shilpy Steel Pvt. Ltd., Raipur who are the provider of raw material i.e. sponge iron to the present appellant, a pen drive was recovered and print out taken. As a result, it was found that the said M/s Shilpy Steel Pvt. Ltd. is clearing the sponge iron to various parties, including present appellant, in a clandestine manner. From the same, Revenue entertained a view that the sponge iro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out recovered from the pen drive seized from the premises and one M/s Shilpy Steels Pvt. Ltd. When the appellant was approached by the Revenue, the Director in his statement admitted that they are procuring sponge iron from M/s Shilpy Steel Pvt. Ltd. but denied having received the same without the cover of any invoices. They also submitted that the ledger maintained by M/s Shilpy Steels Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence and not only on the basis of the third party records. 6. 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. Reference can be made to Hon ble Allahabad High Court decision in the case of Continental Cement Company Vs. Union of India 2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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