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2018 (6) TMI 238 - AT - Central ExciseClandestine removal - excesses of stock - enameled copper wire - Copper Scrap - retraction of statement - The appellant has contended the statement of Shri Sandeep Jain & Sameer Jain, director of Appellant unit were retracted by them - Held that:- When the fact of retraction by way of affidavit was appearing in the Show Cause Notice itself, in that case the inculpatory statements could not have been made the ground for alleging clandestine removal. The adjudicating authority in such circumstances should have followed the provision of section 9(d) of the Central Excise Act, 1944 i.e. the statement should have been examined for its relevancy only after examination-inchief of the person whose statements were proposed to be relied - The Adjudicating Authority should have also noticed the fact as to whether there is any corroborative evidence in form of removal of goods, Identification of buyer, transportation of goods, purchase of raw material, employment of labour, receipt of consideration towards alleged clandestine sale is also required to be taken into consideration for demanding duty. It is appropriate to remand the case back to Adjudicating Authority for denovo consideration - appeal allowed by way of remand.
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