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2019 (11) TMI 611 - HC - Central ExciseReliability of statements - it was contended that the reliance placed upon Production Manager’s statement was unwarranted because firstly, the statement was a subject matter of a previous SCN which had not culminated in final adjudication as such and secondly, the statement was subsequently retracted and lastly, the latter statement was in fact relied upon in the SCN which resulted in an adjudication - HELD THAT:- The statement made by Sh. Shivji Gupta, this Court is of the opinion that the CESTAT’s appreciation of facts on this score are sound and do not call for interference. What is most important and was correctly noticed by the CESTAT is that the statement of 2008 has not resulted in any adverse order on the SCN which culminated immediately thereafter. The present adjudication proceeding is the result of a subsequent SCN as a result of later inspection - The Revenue’s claim, therefore, has no basis on this aspect. Feasibility of the nature of equipment that the assessee possessed at site - HELD THAT:- This Court is of the opinion that the analysis of the CESTAT - i.e. the Judicial Member’s decision which was agreed by the third member to whom the question was referred, is sound and is a plausible one. The Revenue’s disagreement with these findings ipso facto cannot result in substantial question of law. Appeal dismissed.
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