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2017 (6) TMI 38 - AT - Central ExciseClandestine production and removal - SS Steel Ingots/Billets/SS Flats and other products of iron steel falling under Chapter 72 of CETA, 1985 - Held that: - Revenue could not discredited the evidence which was produced before the courts below to the effect that SS Flats seized from the premises of two cutters were duty paid. It is not the case of Revenue contrary to the submission of the respondent that majority of SS Flats found in the premises of the two cutters were purchased by M/s. Agarwal Steels from RJIL and not from JAL. I further find that the Revenue have mainly relied on the uncorroborated oral evidence. It is well settled law that when there is conflict between oral and documentary evidence, it is the documentary evidence which prevails over the oral evidence. Once duty paid nature of the goods in question is established, the goods could not have been confiscated. The courts below have rightly rejected the allegations of the Revenue which was based only of the oral statements initially given and further presumptions, whereas the findings of the courts below are based on facts which was relatable with the documents and records as well as capacity of production - appeal dismissed - decided against Revenue.
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