TMI Blog2014 (5) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... sion, though contended by the Revenue. In absence of any material reflecting the purchase of excessive raw material, shortage of finished goods, excess consumption of power like electricity, seizure of cash, etc., the Tribunal noted and held that there was nothing to bank upon except the bare confessional statements of the proprietor and of some of the persons connected with the manufacturing activities and such statements were retracted within no time of their recording. All the appeals are based predominantly and essentially on factual matrix. The Tribunal elaborately and very correctly dealt with the details furnished by both the sides and rightly not sustained the demand of ₹ 1.85 Crores, which had no evidences to bank upon. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1820/ WZB/ AHD/2013 dated 15.07.2013, was correct in holding that evidences collected by Departments are admissible evidences only for one offence while the same set of evidences only for one offence while the same set of evidence are insufficient to establish another offence ? {c} Whether the Customs, Excise Service Tax Appellate Tribunal, while passing Order No. A/108171820/ WZB/ AHD/2013 dated 15.07.2013, was correct in admitting the evidences for the past clearance and ignore the evidences for the remaining clearances ? {d} Whether the Customs, Excise Service Tax Appellate Tribunal, while passing Order No. A/108171820/ WZB/ AHD/2013 dated 15.07.2013, was correct in holding that the statement has been retracted even though th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Limited were recorded and on the basis of pendrive seized, panchnama and other documents were drawn. On the basis of entire material, show cause notice was issued by the Commissioner of Central Excise dated 7th October 2010 demanding the duty amounting to Rs. 1,93,26,138/. Out of this total amount, Rs. 1.85 Crores [rounded off] was based on the data contained in the notebooks and pen drive recovered from Messrs. Sunrise Enterprises and remaining Rs. 8.50 lakhs [rounded off] from the parallel invoices recovered from the office of the transporter - M/s. Khodiyar Transport Services. The order-in-original was passed on 7th October 2010 confirming the entire demand mentioned in the show cause notice. This was when challenged before the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation of a person incharge of records of M/s. Sunrise Enterprises and absence of other cogent and positive evidences, would not permit it to sustain the demand of Rs. 1.85 Crores raised in the Demand notice and confirmed by both the authorities below. As could be noticed from the material on record that for the remaining amount of Rs. 8.25 lakhs from the transporter s premises, the parallel invoices were recovered which not only were confirmed by the proprietor of the said transporter but independent evidences also affirmed the same. The Tribunal has chosen to sustain such amount levied in order-in-original and in the appellate order of the Commissioner. Penalties imposed on some of the persons being the Managing Director, the propri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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