9911796707
TMI Blog2018 (4) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... ty records cannot be considered sufficient for upholding the charges of clandestine removal - demand not sustainable - appeal allowed - decided in favor of appellant. - E/50749/2018-SM and E/50790/2018 - 51586-51587/2018 - Dated:- 23-4-2018 - Mrs. Archana Wadhwa, Member (Judicial) Ms. Rinky Arora, Advocate - for the appellant Shri H.C. Saini, D.R. - for the respondent Per Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty. They also deposed that they have also received ingots from the said unit, in a clandestine manner. Director of the appellant company, however, in his statement, denied having received or sent any material to M/s Pankaj Ispat Ltd. 3. Proceedings were initiated against the appellant proposing confirmation of demand on both the counts i.e. the ingots having been received by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idence proposed in both the allegations are the same i.e. third party records and statements. The appellate authority having held the said evidence to be insufficient, in respect of demand on TMT bars should not have adopted the same for confirming the present demands in respect of clearance of ingots. Otherwise also, the entire demand of Revenue is based upon the scrutiny of the documents recover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d have held the same evidence to be insufficient for confirming the demand in respect of ingots. Otherwise, also I note that the issue i.e whether third party records can be held to be sufficient for clandestine removal is the subject matter of various decisions of the Tribunal and it has been repeatedly held that the third party records cannot be considered sufficient for upholding the charges of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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