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2009 (8) TMI 546 - AT - Central ExciseAdjudication- Natural Justice- M/s. Subhnen Decor Pvt. Limited is engaged in the manufacture of Pre-laminated Board of various sizes and thickness falling under Chapter 44 and Decorative Laminate Sheets falling under Chapter 48 of Central Excise Tariff Act, 1985, under the Brand Name ‘URO’. Officers of Directorate General of Central Excise Intelligence conducted search operations of factory, office, residence premises of their dealers. Proceedings were initiated against the manufacturing unit alleging under valuation of their products and consequently proposing to confirm the differential demand of duty along with imposition of penalties upon various persons. One of the dealers who are cross-examined, deposing that his statement recorded under pressure and disallowing his signature thereon. Statement of dealers who deposed in favour of assessee, discarded on ground that they were not relied on. Held that- this was impermissible as revenue could not pick evidence in their favour and ignore those in favour of assessee. Matter remanded for cross examination of dealers whose statement was relied on by revenue. It was more so as neither incriminating documents nor unaccounted cash was recovered from assessee.
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