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2016 (3) TMI 226 - AT - Central ExciseFalse CENVAT Credit - HR coils/sheets of thickness below 10mm on the basis of invoices without receiving goods - statement of Shri Naresh Singh, Foreman relied upon - appellant pleads that the cross-examination of shri Naresh Singh was denied and that vitiates the proceedings and pleaded that the case should be remanded for de-novo adjudication - Held that:- As find that the proprietor himself had categorically admitted in his statement dated 7/10/2006 that he never received any coil or plates of thickness below 10mm in his factory. There was no retraction of the statement nor any allegation that the same was obtained under duress. Not only that in his subsequent statement recorded much later on 2/4/2008, he reiterated that coils of thickens below 10mm were never received in his factory. The second statement also was never retracted. Thus proprietor’s statements are of full evidentiary value. His statements fully and decisively establish the alleged offence. As regards the contention of the Advocate, there is no corroborative evidence other than the statement of the proprietor suffice to say that proprietor’s statements, voluntary as those are fully and comprehensively cover and sustain the allegation and have full evidentiary value and therefore absence of corroboratory evidence is inconsequential because Revenue does not have to collect evidence beyond what is required to establish the case. In the case of K.I. Pavunny Vs. Astt Collector Cochin [1997 (2) TMI 97 - SUPREME COURT OF INDIA] held that “confessional statement, if found voluntarily, can form the sole basis for conviction - Decided against assessee
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