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2016 (7) TMI 1108 - AT - Central ExciseCentral Excise duty demand - penalties imposed - duty has been worked out on the basis of clearances computed on the basis of entries in various documents recovered during the investigation - Held that:- The statement of the Director of the appellant assessee was never retracted and is indeed supported by the documentary evidences collected during the investigation. In the case of K.I. Pavuney vs Astt. Collector Cochin [1997 (2) TMI 97 - SUPREME COURT OF INDIA] held that confessional statement, if found voluntary can form the sole bases for conviction. Needless to say that for conviction the level of evidence required is to meet the yardstick of proof beyond reasonable doubt while in quasi judicial proceedings it is to meet the yardstick of “preponderance of probability” only. However, there is force in the contention of the appellant that during the period when evasion took place Section 11AC ibid had not been enacted and therefore, penalty under Section 11AC cannot be imposed. We find that Section 11AC came in force on 28.09.1996 while period involved in this case falls within 1994-1995. Therefore, penlaty under Section 11AC of the Central Excise Act, 1944 is not attracted in this case.
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