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TMI Blog2018 (4) TMI 1454X X X X Extracts X X X X X X X X Extracts X X X X ..... hird 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 clandestine removal - demand not sustainable - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... nkaj Ispat Ltd., they had sent ingots to the present manufacturing unit and received TMT bars from there, without 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of duty he upheld the same. Hence, the present appeals. 5. The appellant's contention is that the evidence proposed in both the allegations is 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 clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority, having held the third party evidence as insufficient for confirming the demand on TMT bars, should 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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