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2018 (7) TMI 609 - AT - Central ExciseClandestine removal - Man Made Fabrics - cross-examination of panchas denied - retraction of statements - Held that:- Even if, retraction of Shri. Manharlal R. Bhachkaniwala is considered as acceptable, there are ample of evidences such as the Note Book recovered from the appellant’s premise under the Panchanama which was further corroborated by the statement of Merchant Manufacturer who admitted that they have received the processed Man Made Fabrics from the appellant to whom the Gray Fabrics was supplied. Further, the Revenue could laid their hands only in respect of 22 Merchant Manufacturer while 27 merchant’s manufacturer statement could not be recorded - the demand against appellant in respect of all the Merchant Exporter cannot be confirmed. Confiscation of Land, Building, plant and Machinery - Held that:- In consideration of overall facts and circumstances of the case and reduction of demand to substantial extent the confiscation of Land, Building, plant and Machinery is not justified, therefore, the confiscation is set aside. The total demand should be made only on the quality of Man Made Fabrics relates to 22 Merchants Manufacturer, the duty of ₹ 7,55,161/- if paid by Merchant Manufacturer, the same may be reduced from our re-quantified demand against the appellant - matter remanded for re-quantification - appeal allowed by way of remand.
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