Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 934 - AT - Central ExciseClandestine removal - hand made biris - case of the appellant is that no enquiry was conducted and no statement was recorded from the appellant - natural justice - Held that: - the Central Excise Officers visited the appellant s factory on 09.06.1999 and procured a letter dated 09.06.1999 of the appellant s father written in Bengali stating that he was paying duty only on 20,000 pieces of hand made biris - the said letter cannot be treated as statement under Section 14 of the Act, 1944. The Hon’ble Calcutta High Court in the case of Sanwar Agarwal Vs. Commr. of Customs (Port) [2016 (4) TMI 621 - CALCUTTA HIGH COURT], observed that where the statute empowers an authority to do a certain thing in a certain way, that thing must be done only in that way or not at all. Therefore, the statement under Section 14 of the Act would require to be recorded as per procedure specified in the said Section and the letter of the father of the appellant has no statutory force. Appeal allowed - decided in favor of appellant.
|