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2018 (8) TMI 545 - AT - Central ExciseValuation - enhancement of value on the basis of private records recovered from shop premises - Held that:- In the instant case the matter was earlier remanded by Commissioner (Appeals) in special direction to provide the relied upon document namely diary to the appellant. However, the diary was not provided as the same could not be traced by Revenue. The demand was however confirmed by the Original Authority and subsequently by the first Appellate Authority without providing diary. The primary evidence against the appellant in the instant case is diary and the statement of Shri S.S. Saboo recorded on 28/29.10.1997. The said diary has not been providing to the appellant and the statement of Shri S.S. Saboo was retracted on the very next day - In absence of primary evidence not being supplied to the appellant to contest the charge made on them, the demand cannot be sustained. Appeal allowed - decided in favor of appellant.
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