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2018 (5) TMI 1456 - AT - Central ExciseClandestine manufacture and removal - demand based on incriminating documents recovered from the factory of the appellant, statements recorded from various persons including the transporter as well as various buyers and also significantly the data printed-out from the electronic devices recovered during the search proceedings - data printed-out from the electronic devices - Held that: - It is not in dispute that these electronic devices were recovered from the factory premises of the appellant under proper Panchnama. Several summons were issued to Shri Mukhtiar Singh, prop. requiring the presence in the office for retrieval of data from such devices. But Shri Mukhtiar Singh chose to ignore such summons and did not respond with his presence. Finally, retrieval of data from the resumed electronic devices was done on 27.08.2013 with the help of an expert under proper Panchnama - it is clear that the data in the electronic devices were in relation to the transactions undertaken by the appellant and for such transactions, no evidence of excise duty payment have been produced by the appellant. Retracted statements - Held that: - It is a settled position of law that the original statement does not become null and void only because it has been retracted on a subsequent date. Such retraction is to be assessed by the adjudicating authority in the light of the circumstances of the case and the existence of corroborated evidence - In the present case, we note that Shri Mukhtiar Singh has gone against his original statement, several years after the initial admission. Likewise, the buyers retracting such statements at the time of cross examination by itself will not make their statement inadmissible. Such retraction especially when supported by other evidences is to be ignored. The allegation of clandestine manufacture and clearance and evasion of duty stands established - confiscation upheld - appeal dismissed - decided against appellant.
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