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2016 (12) TMI 844 - AT - Central ExciseValuation - suppression of value/undervaluation - clandestine removal - manufacturing and trading of photocopier machines / parts thereof - This is a second round of litigation. In the earlier round of litigation, this Tribunal has remanded the matter back to the adjudicating authority - Held that: - On going through the remand order of this Tribunal dated 23.8.1999, we find that there was clear cut directions to the adjudicating authority that cross examination of the witnesses is required for proper adjudication and the other evidence which has been relied upon by the Revenue for the charge of clandestine removal and under-valuation are not sustainable. But the adjudicating authority has considered those evidence which has been discarded by this Tribunal in the earlier round of litigation. Further 11 witnesses has not turned up for cross examination, therefore the statements of these 11 witnesses cannot be made the basis to prove charge against the appellant. Moreover, the witness Shri Ashok Kumar who has been examined, has also deposed in favor of the appellant. In that circumstances, in the absence of any positive evidence against the appellant for clandestine removal and under-valuation, the charges are not sustainable. In that view, we hold that proceedings against the appellant have no legs to stand and therefore, same are set aside - appeal allowed - decided in favor of appellant.
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