Allegations of clandestine removal cannot be upheld based on mere third party evidence

M/s.Dadu Steel & Power Ltd. Vs CCE (CESTAT Delhi)

Allegations based on inquiries made in the third party’s documents of Commission Agent and transporters cannot lead to the fact of clandestine activities. In fact, the list is un-ending and it is almost a settled law that the allegations of clandestine removal cannot be upheld based upon the third party’s records without there being any evidence reflecting upon such clandestine activities.

In the present case, the e

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