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2013 (6) TMI 300 - CESTAT NEW DELHIHigher quantity of goods found by investigation - Shri Bhaskar Gupta who was son of a Partner being present during investigation & the team made inventory of the goods and recorded his statement - Held that:- Appellant is correct to say that the evidence of a third party should not be used against the appellant. Because adjudication record has failed to establish how the third person has interest in the business, Commissioner (Appeals) should have applied his mind to test the veracity of evidence gathered in the course of investigation. He failed to do so except simply confirming the adjudication. As the appellant has been denied justice matter requires remand to grant fair opportunity to the appellant to establish the truth of the case. At the first stage he should test whether the evidence of Shri Bhaskar Gupta is reliable and if so, in what manner in the eyes of law & also examine entire record relating to HR Coils/Strips since allegation of investigation is that there was higher quantity of 25.73 Kgs of such goods valued at Rs.7,56,462.00 was found by investigation. The appellant shall have fair opportunity to defend its case on the basis of evidence.
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