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2019 (5) TMI 218 - AT - Central ExciseClandestine removal - steel ingots - allegations based on statements recorded - corroborative evidences present or not - opportunity to cross-examine the persons whose statements were recorded - HELD THAT:- It is undoubtedly the settled position of law that no uncorroborated statement of a person could be used against any other person and that such other person has every right to cross-examine the person whose statement is being used against him - Here in the case on hand, there is something more than just statements, there are clearly double invoices maintained by the assessee-respondent, carrying the same number but different dates and different values, but accounting only one of the two, which fact was found during the search operation and also resulted in seizure of invoices; that the above discrepancy did result in causing the difference between the physical production quantity vis-à-vis the stock register RG-1 which fact also was un-earthed during search and brought on record. Therefore, even if the statement of some of the employees, Managing Director and drivers are to be discarded, still the factual position as to the assessee maintaining duplicate/double invoices of the same number, etc., found and seized, remains un-shaken/unrebutted. The clandestine removal will have to sustain only in respect of duplicate invoices maintained by the assessee and brought on record by the Revenue and the demand, if any, based on the above will have to be re-worked, for which limited reason, the matter is remanded to the file of the adjudicating authority. Appeal allowed in part and part matter on remand.
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