TMI Blog2011 (10) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Act, 1944 ("hereinafter referred to as Act") proposing following questions of law: (a) Whether the learned Tribunal is right in law in holding that the clandestine manufacture and removal of final product assessee company was not proved in view of absence of independent evidence and was right in allowing appeal extending the benefit of doubt to the appellant when the raw material notice was short of the statutory record which was notice in presence of independent panch witness ? (b) Whether the learned Tribunal is right in allowing the appeal though the raw material which was being notice as short and the resultant excisable manufacture goods were removed without account, without producing C.Ex.invoices and without paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-Original. 6. Assessee further appeal before the CESTAT which allowed the appeal of assessee vide its order dated 25th March, 2009. 7. The impugned order is challenged by proposing aforementioned questions of law. 8. On having heard learned counsel Ms.Naina Gadhvi and on having considered the material placed before this Court, for the reasons to be followed hereinafter this tax appeal deserves no consideration. 9. As can be noted from the order of Tribunal, it regarded that on shortage of raw-material having been detected by the officer,he recorded the statement of Director. There is no independent evidence available on record indicating any clandestine manufacture and removal of final product. Resultantly, Tribunal set- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd removal of final products. In the circumstances, on the basis of the material available on record, it is not possible to state that the Tribunal has committed any legal error in giving benefit of doubt to the assessee. The decision of the Apex Court in the case of Commissioner of C. Ex., Madras vs. Systems and Components Pvt. Ltd. (supra) does not carry the case of the revenue any further inasmuch as in facts of the said case the Tribunal has held that the Department has not proved that the parts in question were specifically designed for manufacture of Water Chilling Plant in question. The assessee had specifically provided technical details stating that the parts in question were used in the Chilling Plant. The Court held that once ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is of voluntary nature, it when retracted, is entitled to high degree of value as its maker is likely to face the consequences of confession by a statement affecting his life, liberty or property. Burden is on the accused to prove that the statement was obtained by threat, duress or promise like any other person as was held in Bhagwan Singh v. State of Punjab - AIR 1952 SC 214, Para 30. If it is established from the record or circumstances that the confession is shrouded with suspicious features, then it falls in the realm of doubt. The burden of proof on the accused is not as high as on the prosecution. If the accused is able to prove the facts creating reasonable doubt that the confession was not voluntary or it was obtained by threat, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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