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2015 (10) TMI 1947 - AT - Central ExciseDuty demand - Shortage of goods - Held that:- Tribunal in the case of M/s. Tejwal Dyestuff Industries v. CCE, Ahmedabad [2007 (6) TMI 351 - CESTAT, AHMEDABAD] has observed that the Revenue Officers, after recording of confessional statement believes that the same has put an end to the investigations and does not carry the matter for further investigation. Though the confessionals statement may be the starting point of investigations but in view of the other evidence available on record and in the absence of the other evidence indicating, clandestine removal, the same cannot be made the sole basis for deciding against the assessee. To the same effect is the decision of the Hon’ble Delhi High Court in the case of Commissioner of Income Tax v. Dhingra Metal Works [2010 (10) TMI 29 - DELHI HIGH COURT] laying down that though an admission is extremely important piece of evidence, it cannot be said to be conclusive. - No merits in appeal - Decided in favour of assessee.
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