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2021 (6) TMI 973 - AT - Central ExciseLevy of penalty - Clandestine removal - case solely made on the strength of statements - cross- examination done or not - HELD THAT:- An identical issue was decided in the case of ATUL BANSAL, BANSAL CASTINGS PVT. LTD., HIMANSHUBHAI NANDLAL JAGANI VERSUS C.C.E. & S.T. -RAJKOT, BHAVNAGAR [2019 (8) TMI 959 - CESTAT AHMEDABAD] where it was held that Since the statements cannot be relied upon, these records in isolation has no evidentiary valued particularly when the same was not corroborated with the statutory records of the appellant. The differentiation asserted by the Learned Authorized Representative is misplaced as the order dated 21.08.2019 of tribunal does not actually go into the statements. Therefore, any extra admission made in the statement is of no relevance to create any distinction from the aforesaid decision. It disregards the statements on the ground that no cross- examination has been granted. Appeal allowed - decided in favor of appellant.
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