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2019 (2) TMI 407 - AT - Central ExciseDemand based on relied upon documents and statements - applicability of judgment of this Tribunal in the case of Mekala Raja Plywoods [2014 (5) TMI 245 - CESTAT AHMEDABAD] - Held that:- Since after consideration of all the documents, cross examination in the same statements this Tribunal in the case of Mekala Raja Plywoods set aside the entire demand by allowing the party’s appeal and dismissing the Revenue’s appeal, the charges in the present case also not sustainable. Since the same statements which were relied upon in the present case have been retracted by the witnesses those statements commonly used in the present case do not have any substance as all the statements lost its truthfulness. Admittedly the present case is also made out only on the basis of all those evidences which were existing in the case of Mekala Raja Plywoods case, we do not hesitate to say that the ratio of Mekala Raja Plywoods case directly applies in the present case. Thus, in the identical set of case, under a common investigation and based on same evidences the Tribunal after considering cross examination and other evidence allow the appeal of the assessee - appeal allowed - decided in favor of appellant.
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