TMI Blog2019 (6) TMI 1520X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Hon ble High Court of Allahabad in the case of M/S. CONTINENTAL CEMENT COMPANY VERSUS UNION OF INDIA OTHERS [ 2014 (9) TMI 243 - ALLAHABAD HIGH COURT] has held that the charge of clandestine removal is a serious charge, which is required to be proved by the Revenue by tangible and the sufficient evidence. It was clarified by the Hon ble Tribunal that mere statements of buyers that too based on memories were not sufficient without support of any documentary evidence - Thus, the Commissioner (Appeals) has committed an error while relyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f manufactured MS Ingots has been confirmed. Resultantly, the present appeal. 2. We have heard ld. Advocate Mr. Bipin Garg for the appellant and Mr. R.K. Mishra, Authorised Representative for the Department. 3. It is submitted on behalf of appellant that the issue is no more res-integra. It has already been decided as far as the confirmation of demand qua clandestine removal based on third party evidence is concerned. With respect to the demand dropped, it is submitted that Department has not preferred any appeal. Resultantly, the appeal in hand is hereby prayed to be allowed. In support of their contention the following case laws has been placed:- 1. Raipur Forging Pvt. Ltd. vs. CCE, Raipur-I 2016 (335) ELT 297 (Tri. Del.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive 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.) and CCE ST, Ludhiana Vs. Anand Founders Engineers 2016 (331) ELT 340 (P H). It has been held in all these judgments that the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of clandestine manufacture and removal of the goods. Any demand and the proportionate penalty on the Direc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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