Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 824 - AT - Central ExciseClandestine removal - reliability of statements - only evidence against the appellant is statement wherein, the charge of clandestine clearance through the trading firms has been admitted - retraction of statements - HELD THAT:- The said statement has not been retracted. Revenue has not investigated further taking shelter of the letter dated 26.12.2006 wherein, the appellant after paying part liability, requested not to enquire further. The said letter has not been produced by the either party before us so the exact content of the letter is not available. The letter is also not a relied upon document as can be seen from the show cause notice. There are plethora of decisions wherein it has been held that charge of clandestine clearance cannot be sustained merely on the basis of statement and there has to be some corroborative evidence to substantiate the said charge. Tribunal in the case of Shreeji Aluminum Pvt. Ltd. [ 2012 (10) TMI 418 - CESTAT, AHMEDABAD ], wherein under similar circumstances, it has been held that corroborative evidence is necessary to establish charge of clandestine clearance. Appeal allowed - decided in favor of appellant.
|