TMI Blog2006 (4) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is against a demand of duty of Rs. 1,10,250/- and a penalty of Rs. 27,500/-. In the impugned order, the lower appellate authority found that the appellants had manufactured 21 computers, valued at Rs. 7,35,000/-, and cleared the same without payment of duty during the period July 1995 to August 1996 in contravention of various provisions of the Central Excise Rules, 1944. It was also f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n record. However, in the order of adjudication, there are references to the statements given by both the partners under Section 14 of the Central Excise Act read with Section 108 of the Customs Act. Both the partners admitted that they had manufactured computers and cleared the same without payment of duty during the above period. On the basis of this admission of guilt, the lower appellate autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants. Moreover, the retraction made in April 2000, of earlier statements made in May 1999 is too belated to be accepted as genuine. In the result, the confessional statements would hold the field and there is no need to search for evidence. The arguments to the contra cannot be accepted and, for that matter, the case law cited in the memorandum of appeal is not relevant. 4. For the afores ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified, the extent of penalty under Rule 173Q also, will be left to be determined by that authority. 5. In the result, the orders of both the lower authorities are set aside and this appeal is allowed by way of remand. The original authority is directed to pass a fresh order in accordance with law and in terms of this order, after giving the party a reasonable opportunity of being heard. (Dicta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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