Confessional statement of other person cannot be base for clandestine removal

Metal Gems Vs C.C.E. & S.T.-Daman (CESTAT Ahmedabad) CESTAT Ahmedabad held that allegation of clandestine removals based upon the confessional statement of other persons or the documents recovered from the third party premises, without corroboration of the said documents is unsustainable Facts- M/s Metal Gems are engaged in the manufacture of Copper and Copper Alloy articles. On the basis of an intelligence that M/s Metal Gems are clearing the goods i.e. Copper wire/ Rod/ Pipe/tube without cover of the Central Excise invoices, without payment of Central Excise Duty and without accounting f...