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TMI Blog2018 (2) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... record of the factory, no evidence has been brought on record regarding manufacture of the finished goods for the clearance of the same without payment of duty - also, the Department has failed to prove the case of clandestine removal. Appeal allowed - decided in favor of appellant. - E/50303, 50304, 51279/2017 EX (DB) - A/50151-50153/2018-EX[DB] - Dated:- 11-1-2018 - Dr. Satish Chandra, (President) And V. Padmanabhan (Technical Member) Present Mr. R.K. Hasija, Kr. Vikram, Advocate - for the Appellant Present Mr. H. Saini, DR - for the Respondent ORDER Per: Dr. Satish Chandra 1. All three appeals have been filed by the appellant against the Order-in-Original No.61/2017 dated 08/11/2016. 2. The bri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to verify the excess consumption of the raw material and use of the extra energy. It is settled law that the documents recovered from third party cannot be used against the manufacturer to prove the clandestine removal unless they are supported by corroborative evidence. In the instant case, revenue has alleged that huge quantity of goods without payment of duty after manufacturing of the goods were removed. For clearance of such huge quantity of goods, corresponding quantity of raw material also have been procured by the appellant. However, the revenue has not brought any evidence to this effect. Further, none of the customers, to whom such huge quantity of the goods have been sold were identified or questioned. From the record of the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finished products receipt details from regular dealers/buyers. (vi.) To find out the excess power consumption. 13. Thus, to prove the allegation of clandestine sale, further corroborative evidence is also required. For this purpose no investigation was conducted by the Department . 11. In view of the above discussions we conclude that 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. 12.In the result, impugned order is set aside and appeals are allowed. 6. In view of above discussions and by considering rival submissions and the record of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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