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2016 (2) TMI 362 - AT - Central ExciseDemand of duty along with interest and penalties - clearance of Chewing Tobacco clandestinely under the guise of naswar (Sniff) - Held that:- No investigation has been conducted from the consignees in the case of 46 RRs. The statement of Shri Sanjeev Kumar recorded on 01.12.2007 cannot be relied upon as on the said day Shri Sanjeev Kumar was in police custody and not in the custody of the Departmental officers. Therefore, said statement cannot be said to be recorded under section 14 of the Central Excise Act 1944. The statement dated 17.07.2009 does not reveal any inculcatory statement. Therefore, the said statement cannot be the basis of confirmation of demand against the appellants. Moreover, department has not relied on the said statement. There is no corroboration of RRs with any tangible evidence to allege that appellants have cleared goods clandestinely in the guise of naswar on the strength of RRs recovered from railways on 09.04.2012. Therefore, impugned proceedings are not sustainable against the appellants. Moreover, Revenue has exonerated Shri Purshottam Kumar against whom penalty has been imposed by the Adjudicating Authority observing that his name does appear on few RRs covering clandestine transaction but there has not been any other evidence or statement that would substantiate his role in clandestine removal. Admittedly, there is no other evidence or statement which can substantiate the case of the Revenue against the appellants. - Decided in favour of assessee.
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