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2016 (8) TMI 116 - AT - Central ExciseClaim of exemption - manufacture of fabrics - cotton dominated fabrics or polyester dominated fabrics - Notifications Nos.07/2000-CE dated 1.3.2000, 03/2001-CE and 14/2002-CE dated 1.3.2002 during the period from 1.4.2000 to 31.3-2003. - retraction of statement - Held that:- While adjudicating the case, the adjudicating authority has not given any credence to the cross examination done by the learned for the respondents wherein the witness itself has categorically stated that he was pressurized by the department to make inculpatory statement against the respondents on the pretext that the witness shall not be dragged, if the witness writes the statement as per wishes of the department. It was also revealed that in the cross examination, there is evidence on records that the invoices of the descriptions/contents of blended yarn are not written but the witness was compelled by the officers to write in his handwriting the contents of yarn on photocopies of the invoices. Even at the time of cross examination, in the original copies of the invoices, there was no mention the contents of yarn. In this case the original invoice is the main evidence to reveal the truth but the statement made by the witness during the cross examination that the original invoices does not have mention of the description of the goods which has not been considered by the adjudicating authority, therefore, the evidence in form of photocopy of invoice is not acceptable. Moreover on photocopies of the invoices, the witness was forced to write in his handwriting as per the wishes of the departmental officers. This issue has neither been denied by the Revenue nor raised in the appeal before us which is a crucial evidence to decide the case. No demand - Decided against the revenue.
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