TMI Blog2001 (1) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order]. In these two stay petitions - one filed by M/s. Suraj Containers Ltd. and the other Md. M.D. Hadish, driver of the truck No. WBB 9045 a prayer has been made for dispensing with pre-deposit of penalty of Rs. 7,500/- imposed upon M/s. Suraj Containers Ltd., and an equal amount of penalty imposed on Md. M.D. Hadish under Section 173Q of the Central Excise Rules, 1944 read with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken up in appeal, Commissioner (Appeals) has upheld the said Order-in-Original. Hence the present appeal with a prayer for stay. 4. Shri Nitin Jain, authorised representative of the applicants, submits that the department has relied squarely on the so called confessional statements of the executive of the company and the driver although no mandatory warning was administered to them. He further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of the Hon ble Calcutta High Court in the case of Manindra Ch. Dey v. CCE - 1992 (58) E.L.T. 192 (Cal.) wherein it was held that confessional statement even if found admissible should be treated as a light weight document needing independent corroboration. He, therefore, pleads that since there is no independent corroboration in the instant case the confiscation of the goods as well as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.) wherein it was held that the administration of caution to the person summoned is not required. He, therefore, submits that there is no force in the argument of the ld. representative that before recording the statement, the Central Excise officers are required to administer warning to the persons from whom the statements are recorded. The ld. JDR submits that the Commissioner (Appeals) has pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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