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2016 (5) TMI 1072 - AT - Central ExciseUn-sustainability of the charge of clandestine removal of excisable goods against the respondent - Held that:- While statements given before the excise officers are admissible evidence, the contents of such statements should clearly bring out the nature of offence with specific details which can be cross verified also. In the present case specific details and such cross verification and corroboration is lacking. Mere payment of some amount during investigation by itself cannot be held as admission of duty evasion which has to be decided based on material evidence collected during investigation. Perusal of the detailed opinion given by the hand writing expert brings out the fact that detailed reasoning has been given by the expert and the opinion cannot be brushed aside lightly.
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