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TMI Blog2018 (4) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... el P. Ltd. [2018 (1) TMI 365 - CESTAT NEW DELHI] relied upon, wherein under the identical circumstances, the demand of duty made on the basis of the third party’s records were set aside by following the Tribunal’s earlier order in the case of Rudra Ventures Pvt. Ltd. [2016 (3) TMI 1173 - CESTAT CHANDIGARH]. It was held in the said order that in the absence of any investigations conducted at the assessee’s unit and in absence of any corroborative evidence of procurement of raw materials, transportation of the goods, flow back of money, etc., allegations of clandestine removal based on mere assumptions and presumptions are not sustainable. Appeal allowed - decided in favor of appellant. - E/50083/2018-EX(SM) and E/50082/2018 (SM) - Final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of penalties, as detailed above. The order passed by the Original Adjudicating Authority was upheld by the Commissioner (Appeals) and hence, the present appeals. 4. The appellants contention is that the entire case of the Revenue is based upon the result of the search conducted at the premises of M/s.New Tech Ispat Pvt. Ltd. and there was no investigation at the appellant s end except recording of the statement of the Director, which is exculpatory. Revenue instead of referring to the appellant s statement has chosen to rely upon the statement of M/s.New Tech Ispat Pvt. Ltd. without there being any corroborative evidence and has confirmed the demand only on the basis of the third party s records and evidences. 5. Ld. Advocate has rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Pvt. Ltd. 2016 (340) ELT 249 (Tribunal-Delhi) held that the allegations based on inquiries made in the third party s documents of Commission Agent and transporters cannot lead to the fact of clandestine activities. In fact, the list is un-ending and it is almost a settled law that the allegations of clandestine removal cannot be upheld based upon the third party s records without there being any evidence reflecting upon such clandestine activities. 6. In the present case, the entire endeavor of the Revenue is based upon the documents recovered from the premises of M/s. New Tech Ispat Pvt. Ltd. read with the statement of their Director and by ignoring the statement of the Director of the present appellant. 7. In such a scenario, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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