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2017 (8) TMI 157 - AT - Central ExciseClandestine Removal - the charge of clandestine removal is mainly based on a note-book recovered from the premises of the appellant. In the Show-cause notice, it has been alleged that the said note-book appears to be maintained by Shri Arun Kr.Das, Manager (Operations) of the Appellant Company - Held that: - the appellant from the very beginning disowned the said note-book. It is noticed that the handwriting of the said note-book is of Shri Arun Kumar Das, as claimed by the visiting Central Excise Officers, could have been examined by the handwriting expert, which was not done. Further, the Commissioner (Appeals) observed that Shri Arun Kumar Das was summoned under Section 14 of the Central Excise Act, 1944, to give evidence, but he did not turn up. It is seen from the order of the Commissioner (Appeals) that Shri Arun Kumar Das was summoned by Summon dated 21.05.2004 and thereafter, neither any further summon was issued nor any proceeding was initiated against the said person under the provisions of law. It is not clear as the investigating officer recovered the said Note-book from the appellant's factory, then why there was no attempt to record statement of the said person. The appellant disowned the seized Note-book. There is no material available on record that the said Note-book was maintained by Shri Arun Kumar Das and no further investigation was conducted - appeal allowed - decided in favor of appellant.
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