2008 (4) TMI 615

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....rder]. -  Heard both sides and perused the records. 2. The relevant facts of the case, in brief, are that the Appellants are engaged in the manufacture of Shoe Soles of Polyurethane and Thermoplastic Rubber classifiable under sub-heading No. 6401.91 of the Schedule to the Central Excise Tariff Act, 1985. On 29th January 1998, the Preventive Officers of Central Excise visited the Appell....

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....her submits that the allegation of clandestine removal is based on seven cancelled invoices, which was intimated to the Range Superintendent much before the visit of the officers. He also submits that no stocktaking was conducted. He further submits that both the authorities below totally ignored the submission of the ld. Advocate and no finding was given on the retraction of the statement. 4.&em....

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....eciation of the case, the relevant portion of the letter dated 30-1-98 is reproduced below :- "Yesterday i.e. on 29-1-98 preventive staff of Central Excise Division-II, Gurgaon raided our factory and confined me to a room till late night and forced me to write a dictated statement under threat and coercion. The recorded statement is not true and factual statement and no cognizance of it should be....