TMI Blog2018 (6) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... d that:- 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 - It stand held in all these judgements that the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of clandestine manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellants Shri A K Singh, AR for the Respondent Per Ms. Archana Wadhwa: All the three appeals are being disposed of by a common Order as they arise out of the same impugned order passed by the Commissioner vide which duty of Central Excise to the tune of ₹ 36,15,236/- stands confirmed against M/s Maruti Ferrous Private Ltd. who are engaged in the manufacture of MS ing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. 4. I find that the entire case of the Revenue is based upon the records recovered from M/s Monu Steels and M/s. Kailash Traders and based upon the statement of the representative of M/s Monu Steels and M/s. Kailash Traders, Revenue entertained a view that the appellant is indulging the clandestine clearances. When the Director of the appellant was contacted by Revenue, he very clearly, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orroborative 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 (309) ELT 411 (All.) as also Tribunal s decision in the case of Raipur Forging Pvt. Ltd. Vs. CCE, Raipur-I 2016 (335) ELT 297 (Tri.-Del.), CCE ST, Raipur Vs. P.D. Industries Pvt. Ltd. 2016 (340) ELT 249 (Tri.-Del. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made in his record, without there being any corroborative evidence. I also note that there is virtually no evidence to show that such entries relate to the actual transportation and supply of the raw material to the present appellant. Accordingly, I find no justification to impose penalty upon him, the same is accordingly set aside. 8. In view of above, all the three appeals are allowed with ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
