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TMI Blog2018 (5) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... landestine manner, was further used by them in the manufacture of ingots and TMT bars, which were cleared by them without payment of duty - Held that: - apart from the ledger of M/s Shilpy Steels, Revenue has not made further investigations. No statement of the Production Manager or any other employee of the appellant stands recorded by the Revenue so as to indicate manufacture of the final produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TMT bars. As a result of search at the end of M/s Shilpy Steel Pvt. Ltd., Raipur who are the provider of raw material i.e. sponge iron to the present appellant, a pen drive was recovered and print out taken. As a result, it was found that the said M/s Shilpy Steel Pvt. Ltd. is clearing the sponge iron to various parties, including present appellant, in a clandestine manner. From the same, Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tire case is based upon the print out recovered from the pen drive seized from the premises and one M/s Shilpy Steels Pvt. Ltd. When the appellant was approached by the Revenue, the Director in his statement admitted that they are procuring sponge iron from M/s Shilpy Steel Pvt. Ltd. but denied having received the same without the cover of any invoices. They also submitted that the ledger maintain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... positive and tangible legal evidence and not only on the basis of the third party records. 6. 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 case of Continental Cement Compan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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