Case Law Details
Recon Steel & Power Private Ltd. Vs Principal Commissioner, Central Tax, Central Excise & Customs (CESTAT Delhi)
Since the sole challenge to the order is its reliance upon third party evidence, it is necessary to check the evidentiary value of the third party The relevant case law in the case of Bajrangbali Ingots & Steel Pvt. Ltd. & Suresh Agarwal vs. CCE, Raipur in Appeal No. E/52062 & 52066/2018 heard on 16.11.2018, which is held as follows:-
“9. 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. ……..It stand held in all these judgements that 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.”
In view of entire above discussion, the order under challenge is not sustainable.
FULL TEXT OF THE CESTAT JUDGEMENT
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