Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 768 - CESTAT NEW DELHIClandestine removal - validity of statement of Shri Manoj Sharma - summon issued u/s 14 of the Central Excise Act, 1944 - Held that: - On perusal of the statement of Shri Manoj Sharma, it reveals that he had never retracted such statement and did not contest the issue, stating that such statement was recorded under any duress or pressure - Since the statement is a voluntary one, furnished by the responsible authorised officer of the assessee-appellant, the charges levelled against the appellant in the original as well as the impugned order can be sustained - appeal dismissed - decided against appellant.
|