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2020 (3) TMI 901 - HC - Central ExciseClandestine removal - copper wires - demand based on various statements - retraction of statements - HELD THAT:- There existed no evidence of threat or coercion on the proprietor of the Appellant firm in recording of the statement of 8th November 2011.Since, no cogent ground for the same has been adduced before us to buttress the same, a mere allegation of the same at this same is ill-conceived. Moreover, the proprietor in the subsequent statements has reiterated the same with minor retractions, and thus it would be far-fetched to hold that there had been gross duress on the proprietor of the Appellant at every instance of tendering his statements on various dates. The counsel of Appellant before the appropriate forum, himself had agreed to proceed with the case without waiting further for cross examination of Panchas, and thus, once the adjudicatory authority had proceeded to adjudicate on such a premise, the Appellant, before us cannot invoke the ground of not cross examining the Panchas at such an appellate stage merely because the adjudication did not result in his favour - In light of the observations by CESTAT, the question as to whether the searches conducted on 8th November 2011 are illegal is purely a question of fact which has been sufficiently dealt with by the CESTAT. Thus the consequent question of whether the documents recovered during the searches can be relied upon to come to a conclusion, does not present itself. In the matter of RELIANCE CABLE INDUSTRIES VERSUS COMMISSIONER OF GST (EAST) DELHI [2018 (11) TMI 1147 - DELHI HIGH COURT] which arises from the search and seizure conducted concurrently with search and seizure on premises of the Appellant therein, this court dismissed the Appeal filed, noting that the question of law raised by the Appellant were purely factual and no interreference was merited by this court. Appeal dismissed - decided against appellant.
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