Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1192 - AT - Central ExciseClandestine removal - 51.715 MT of M.S. ingots - demand based on “hearsay” evidence - Held that: - issue is settled that “hearsay” evidence cannot be admitted as evidence to decide any case - In the present case against the appellant the case is based on only on statement of Shri. Abdul Razzak Mundrawal who is given the version of Shri. Gupta and particularly in absence of statement of Shri. Gupta's, statement of Shri. Abdul Razzak Mundrawal based on hearsay cannot be used to confirm the demand against appellant - appeal allowed - decided in favor of appellant.
|