TMI Blog2011 (9) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods in full proof manner known to law . It is also held that non-providing of copy of Panchnama made the intervention unlawful and when evidence was recorded in the manner not acceptable to law, in absence of cogent evidence to the contrary, that cannot inculpate the appellants. Appeals of assessee are allowed with consequential relief. - E/884/2006 & E/885/2006 - - - Dated:- 6-9-2011 - Mr D.N. Panda, Mr. Mathew John, JJ. Appeared for the Appellant: Shri Sudhir Malhotra, Advocate Appeared for the Respondent: Shri K.P. Singh, DR Per D.N. Panda: Learned Counsel submits that arbitrary adjudication was done presuming the capacity of production to be 4 MTs as against installed capacity of 3 MT. Investigating team when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 175 dated 3.3.2004. He specifically alleged that the manuscript statement written by Excise Clerk was not acceptable to the appellant and he categorically retracted contents thereof on the next day of recording of the statement. 1.2 Learned Counsel further submits that no legal sanctity can be attached to the above manuscript when the authorities did not give copy of Panchnama forthwith nor supplied thereafter even request was made in that behalf. The appellant specifically made a request for furnishing copies of panchnama by his letter dated 20th September, 2005 (appearing at page 32 of the appeal folder). The appellant again made a request on 17.1.2006 to supply copies of such document while furnishing reply to the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time to produce documents for contesting Revenue's case after 5 (five) years of pendency of appeal before Tribunal. He states that there was no proper retraction since the statement recorded was correct. Further he submits that retraction was not received in the office of the Commissioner. 3. Heard both sides and perused the records. 4.1 We have thoroughly looked into the case records before us and also relevant documents to which our attention was drawn. So also perused the show cause notice which made allegation of higher production. We would have certainly gone with Revenue had the department brought evidence to record suggesting that the quantum of production alleged was due to suppression of purchase of input or there existed evid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing at page 38 of the appeal folder makes a serious allegation against Revenue about unfair recording of the statement in question. The manner the statement was recorded at page 25 to 31 is testimony thereof. This compels to say that public servants should not shake confidence of citizens on law. Had the author of the statement been asked to state the reason why he himself failed or prevented to write his statement when that was recorded by a different person and had such reason been recorded that could have established case of Revenue. Why the deponent was prevented to record his own statement remained unexplained on record. It appears that a statement written by a different person was made to be signed by literate person. That fails to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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