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TMI Blog2017 (11) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... ng manufacture of the finished goods or clearance of the same. The third party evidence produced by revenue for sustaining duty demand has not been corroborated by detailed investigation. The allegation of clandestine clearance cannot be sustained only on the basis of third party evidence - appeal allowed - decided in favor of appellant. - Appeal No. E/58502-58503/2013-EX ( DB ) - Final Order No. 57776-57777/2017 - Dated:- 10-11-2017 - Hon ble Justice Dr. Satish Chandra, President And Hon ble Mr. V. Padmanabhan, Member (Technical) Shri Manish Saharan, Advocate for the appellant Shri R.K. Mishra, DR for the respondent ORDER Per: V. Padmanabhan 1. These two appeals have been filed by the appellant assessee as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt equal to duty. In addition penalties were imposed under Rule 26 on both the transporters as well as on Shri J.P. Agarwal, Authorized Signatory. Aggrieved by the impugned order the present appeals have been filed. 3. With the above background we heard Shri Manish Saharan, Ld Counsel for the appellant as well as Shri R.K. Sharma, Ld. DR for revenue. 4. The Ld. Advocate argued the grounds of appeal which are summarized below. a. The demands have been confirmed against the appellant only on the basis of the transporters record and their statements. Only on the basis of such third party documents the demand of duty cannot be made against the appellant. b. The department has not carried out any investigation on the buyers or suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid. S. No Records of Description of goods removed without cover of invoice Quantity of Goods (in MT) Value of Goods (in Rs.) Central Excise Duty (in Rs.) BASIC ED CESS HSE CESS TOTAL DUTY 1. Shri Bajrang Transport Service MS INGOTS 2143.905 46771829 7483492 149670 25334 7658496 2. Astha Tranport 264.505 5470356 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of raw materials ought to have been procured by the appellant. However, the revenue has not brought any evidence on record on this issue. Further, none of the customers to whom such huge quantity of finished products have been identified or questioned. From the records of the factory no evidence has been brought on record either regarding manufacture of the finished goods or clearance of the same. 9. It is true that the evidence which is required to be produced in quasi- judicial proceedings should be such that the charges get established on the basis of preponderance of probability. The standard of evidence need not be such that the charges are established beyond reasonable doubt. But in the present case the allegation of clandestine cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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