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2016 (3) TMI 802 - AT - Central ExciseEvasion of duty - voluntary statements making confessions - whether price charged was inclusive of duty.? - Held that:- As find that the partners of the appellant had categorically admitted the impugned evasion of duty in their voluntary statements recorded on various dates. Their statements are also in conformity with the statements of Mr. Ajit Kumar, Dispatch Clerk and some buyers of the goods as well as some suppliers of the raw-material. These statements of the partners categorically and fully establish the impugned evasion. There is no allegation that the statements are not voluntary and they had never been retracted. The Hon'ble Supreme Court in the case of K.I. Pavunny Vs. Asst. Collector, Cochin [1997 (2) TMI 97 - SUPREME COURT OF INDIA ] has held that “confessional statement, if found voluntary, can form the sole basis for conviction”. Needless to say that the vigour of evidence required in quasi-judicial proceedings is lower than the rigour required for conviction. As regards the contention that the amount should be treated as come duty price on the basis of the judgement of Supreme Court in the case of CCE, Delhi Vs.Maruti Udyog Ltd (2002 (2) TMI 101 - Supreme Court ), find that in that case the goods had been cleared against proper central excise invoices while in the instant case goods were cleared without. In the present case, the goods were cleared without issuing proper invoices and therefore it cannot be said that the price charged included central excise duty. In their statements, partners of the firm also did not claim that price charged was inclusive of duty. - Decided against assessee
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