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2021 (8) TMI 1225 - AT - Central ExciseClandestine removal - cigarettes - corroborative evidence has been produced by the Revenue to allege that clandestine removal of goods or not - statements taken under coercion or not - HELD THAT:- The facts of the case which are in dispute are that during the course of investigation, excess tobacco of 210 kg alongwith other material for manufacturers “Hitler Black‟ Brand Cigarettes were found at the premises of M/s Karsh Enterprises and production was going on. Further, 4,08,000 cigarettes packets of Hitler Brand of 69mm and unaccounted cash was found at the premises of M/s Shardha Traders, Raipur proprietor of Shri Ajay Adwani. These facts were never disputed by the appellants. Moreover, they have made a inculpatory statements. On the basis of that the statements they have been implicated in the matter by alleging the appellants are involved in clandestine removal manufacture and removal of goods - the Hon‟ble Apex Court in the case of COMMISSIONER OF C. EX., MADRAS VERSUS SYSTEMS & COMPONENTS PVT. LTD. [2004 (2) TMI 65 - SUPREME COURT] has held that what is admitted need not to be proved. In this case, the appellant has admitted the excess stock found during the course of investigation has been procured through illicit manner, in that circumstances, revenue need not to prove that the raw material and finished goods recovered during the course of investigation were procured through licit manner. As the appellants have been failed to brought on record any documents in their favour, the appeal is dismissed.
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