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2019 (5) TMI 220 - HC - Central ExciseClandestine removal - retraction of statements - burden of proof - cross-examination of persons denied - it was also alleged that Tribunal did not consider the movement of the goods, passing of consideration, which are contemporaneous records maintained and filed by the appellant by following mercantile system of accounting - HELD THAT:- It has to be pointed out that the appellant – assessee, vide statement dated 14.9.2012, admitted the guilt. In fact, the CENVAT credit, which was availed, was reversed voluntarily. After about three years, the appellant – assessee retracted the statement on 19.2.2015. In the interregnum, the appellant – assessee did not raise any plea with regard to the allegation of coercion and duress while recording the statement dated 14.9.2012. Therefore, the Adjudicating Authority, the Appellate Authority and the Tribunal were right in rejecting the retracted statement dated 19.2.2015. The Tribunal considered the contentions raised by the appellant – assessee and assigned reasons as to why the contentions advanced by the assessee do not merit consideration. Thus, the Tribunal passed a speaking order and by way of this appeal filed by the assessee under Section 35G of the Central Excise Act, 1944, we cannot be called upon to reappreciate the evidence, which was considered and appreciated by the Adjudicating Authority, the First Appellate Authority and the Tribunal. No substantial question of law arises for consideration in this appeal - appeal dismissed.
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