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2018 (6) TMI 327 - AT - Central ExciseClandestine removal - P or P medicaments - This show cause notice was based on the private register maintained by the manufacturing chemist, his statement as well as the statements of others recorded during investigation - retraction of statement - Held that:- In the instant case, the investigating officers have proof of clandestine production and clearance of excisable goods without payment of duty over and above the exemption limit of ₹ 1 crore. They have arrived at the production details conclusively based on the records seized and statements of production prepared by the Production Chemist from the seized records and confirmed by the husband of the proprietrix in his statement. The statements made before the Central Excise Officers are admissible only when the persons making them are examined as witnesses and the adjudicating authority is convinced that the statements should be admitted as evidence. In this case three of the persons who made the statements were examined and all three have retracted their statements. It does not appear from the records that other persons who made statements were examined by the adjudicating authority or cross examined. The department cannot prove with mathematical accuracy in the case of clandestine removal, the entire process of manufacture and sale. However, in this case, the main pieces of evidence of clandestine removal are the private register maintained by manufacturing chemist and the statements of the concerned persons. All those persons who were examined before the adjudicating authority have retracted their statements and the manufacturing chemist denied his own diary reflected the actual production. Appeal dismissed - decided against Revenue.
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