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2017 (10) TMI 654 - AT - Central ExciseClandestine manufacture and removal - dutiable cotton cone yarn - opportunity to cross examine - Held that: - the Tribunal made it very clear that sustenance or otherwise of the allegations and charges made against the appellant in the SCN will be dependent on the evidence drawn up in the cross examination of Shri P. Duraisamy. It is interesting to note that this final order, dated 30-08-2006 of CESTAT was not appealed against by the department, from which it can be inferred that the department did not have any grievance against these findings and directions of the Tribunal. The entire de novo proceedings will therefore have to be viewed through the lens of the Tribunal's earlier final order. The facts on record indicate that in the cross examination Shri P. Duraisamy has retracted the entire statements given by him. He has also categorically denied ever having been the Technical Director of the company. He has informed that he was only Technical Consultant which at the most, would make him a third party to the proceedings. Statements made by other persons have also been retracted either by way of retraction or in their cross-examination - the entire bed rock of the department s case against the appellant namely, the statement of Shri Duraisamy and the documents allegedly authored by him, have crumbled in the aftermath of the cross examination of the said person. The allegations and charges made against the appellant will not sustain - appeal allowed - decided in favor of appellant.
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