2018 (4) TMI 831

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..... sence 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 of clandestine manufacture and removal of the goods - appeal allowed - decided in favor of appellant. - E/50526-50527/2018-SM - Final Order No. 51225-51226/2018 - Dated:- 4-4-2018 - Mrs. Archana Wadhwa, Member (J .....

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..... ying upon the Hon ble Supreme Court s decision in the case of R.A. Castings (P) Ltd. but upheld the demand of ₹ 3,19,267/- 3. The said demand is based upon the entries made in the records of one M/s Monu Steels, who is a consignment agent. The impugned order clearly reveals that the two transactions specified in the said consignment agents records reveal that the appellant had sold the go .....

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..... ny enquiries from the buyer M/s Sapna Steels and has solely relied upon the entries made in the record of M/s Monu Steels. 5. 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. Reference can be made to Hon ble Allahabad High Court decision in the .....

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