Mere Third parties’ records cannot be basis for clandestine removal

Bharat Sheth Vs C.C.E. & S.T. (CESTAT Ahmedabad) We find that allegation of clandestine removal of excisable goods was totally based on entries found/ recorded in the records of transporters and brokers against the name of the appellant and transporters and brokers have admitted in their statements recorded by the department specifically that they have loaded and transported the said alleged goods without the cover of invoices from the premises of the appellant. However, department has not produced any loading advices or consignment notes issued by the transporters in respect of alleged qu...