Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 505 - AT - Central ExciseClandestine removal - the allegation is that the appellant have cleared the coated calcium carbonate in the garb of uncoated calcium carbonate - reliance placed on the cross-examination - HELD THAT:- In view of hard evidence like test report, the statement and cross examination become secondary evidence. It is seen that the appellant have described each product by difference name. The material cleared to M/s Hexon, where the sample was tested, also would have contained specific name of the product which were cleared to them. The said test report can only be applied to the items described identically or cleared under the same description to all other buyers. The test report does not show the exact description under which such goods were cleared. The evidence in the shape of test report can be applied only to the specific grade on which the testing was done. In respect of such product, the statements contradictory to the test report do not have any value. In respect of other item which were not tested, the statements becomes sole evidence. In such case the cross examination need to be granted before the same are relied in terms of Section 9D of the Central Excise Act, 1944. Ld. Counsel has further argued that the goods which the original adjudicating authority held to be traded goods on the basis of CA Certificate have been treated as manufactured goods without examination of full facts. He argued that even if any processes were carried out by the appellant, the Commissioner (Appeals) should have remanded the matter back to the original adjudicating authority for determination if the said processes amount to manufacture - the matter needs to be examined afresh. Appeal allowed by way of remand.
|