2018 (6) TMI 1484

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..... tative of M/s Monu Steels as also the appellant’s Director - Held 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 - the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence .....

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..... removal which were primarily based upon consumption of electricity. However, Commissioner while adjudicating the matter dropped the major part of the demand by relying upon the Supreme Court decision in the case of RA Castings Pvt. Ltd. but upheld small demands. 2 I find that the entire case of the Revenue is based upon the records recovered from M/s Monu Steels and based upon the statement of .....

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..... 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.) and CCE ST, Ludhiana Vs. Anand Founders Engineers 2016 (331) ELT 340 (P H). 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 ma .....

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