Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1789 - CESTAT ALLAHABADClandestine manufacture and removal - cross-examination of witnesses - Section 9D (1) of Central Excise Act, 1944 - demand on the basis of mere assumptions and without there being any tangible evidence relating to excess consumption of raw material, seizer of unaccounted goods, sale of goods to identified customers or cash related to clandestine removal - HELD THAT:- It is not established beyond doubt that the said 62 loose papers were recovered from the possession and control of the appellant, in view of the deposition during cross examination. It emerged through cross examination that said papers were brought from outside at around 02:00 PM. Further, said 62 pages cannot be relied upon as evidence because as per record they were recovered from the possession of Shri Surendra Prasad and statement of Shri Surendra Prasad is not admissible evidence in terms of Section 9D (1) of Central Excise Act, 1944, because Shri Surendra Prasad was not cross examined. The evidence which was relied upon for dropping of the demand of around ₹ 31,99,818/- was the evidence relied upon for confirmation of demand of ₹ 3.16 crores and thus there is contradiction in the impugned order - Appeal allowed - decided in favor of appellant.
|