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2017 (12) TMI 1435 - AT - Central ExciseClandestine removal - statement of some of the supplier of fabric were recorded who admitted that they are receiving processed fabric without payment of excise duty and some of the supplier denied the receipt of goods without payment of duty - Held that: - Certain documents were resumed but there is no independent witnesses to say that these documents have been recovered from the premises of the appellant. Therefore, in the absence of panchnama, the documents recovered from the possession of the appellant cannot be relied upon as a piece of evidence as per the supplementary instructions. Further, the revenue has relied upon the various statements of suppliers and the appellant. Although, some of the statements have been retracted but apart from that, the statements were not examined in chief during the course of adjudication in terms of Section 9D of the Central Excise Act, 1944. Therefore, same cannot be relied upon. Demand not sustainable - appeal allowed - decided in favor of appellant.
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