TMI Blog2014 (9) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee-appellant. The Tribunal has rightly held that the assessee-appellant was aware of the fact that the raw material of the goods in question was purchased from the gray market and the same was not accounted for. Had there been no detection, the finished goods would have been certainly cleared without payment of duty and without issuance of any invoice. The retraction is nothing but to create a false plea of defence only. Thus, the redemption fine and penalty has been rightly imposed. Decided against assessee. - CEA No. 12 of 2012 (O&M) - - - Dated:- 15-3-2012 - M.M. Kumar and Alok Singh, JJ. Shri Surjeet Bhadu, Advocate, for the Appellant. None, for the Respondent. ORDER The assessee-appellant has filed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion charts were prepared on the spot, which were duly signed by Shri Suresh Kumar. 3. After explaining the provisions of Section 14 of the Act, his statement was also recorded on 9-2-2005 in which he admitted the excess stock (P-l). The reason for the excess stock explained by him in the statement was that the raw material i.e. re-rollable iron and steel was purchased on cash sale basis from the local market without purchase invoices and the manufactured finished goods out of such material were not entered in the RG-I register obviously because the raw material was not accounted for in the records. He also stated that those MS Bars were to be cleared without payment of duty and without issuance of any invoice. The goods found in excess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order dated 28-8-2006 before the Tribunal and the matter was remanded back vide order dated 7-4-2008 (P-6). On 7-11-2008, the Commissioner (Appeals) confirmed the Order-in-Original (P-7). This time, the assessee-appellant filed an appeal before the Tribunal against the order dated 7-11-2008, passed by the Commissioner (Appeals). On 26-8-2011 (P-8), the Tribunal partly allowed the appeal filed by the assessee-appellant by observing as under :- 4. When the allegation of unfair recording of the statement is made in the retracted statement on 14-2-2005 the appellant should have brought that to the knowledge of the Officers indicating name of the labourer who misreported the stock. Three public servants took inventory in the present of pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Even on the date of retraction, the appellant did not invite the investigation to examine its record again. Had the illiterate labourer misrepresented the appellant, the appellant could have submitted them for examination under section 14 of Central Excise Act, 1944. The appellant merely made an allegation that the labourers were dictated by the officers for recording of the statement. The appellant would have gone to the higher forum to complain. No such complaint is on record. Nor also any FIR lodged. Therefore, the retraction is nothing but to have conception for defence only. When the appellant was aware that he had stated that purchases were made from gray market, he would have come forward with his books to show that the retracted sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered view that the instant appeal is devoid of any merit and does not warrant interference of this Court. There is no legal infirmity in the order passed by the Tribunal. There are cogent and justifiable reasons assigned by the Tribunal in negating the retracted statement offered by proprietor of the assessee-appellant. Even the learned counsel has not been able to point out anything from the record that the alleged labourers were ever produced for examination in support of the retracted statement. The case of the Revenue is well supported that there was excess of 31.331 MTs of finished goods, which were not accounted for in the records maintained by the assessee-appellant. The Tribunal has rightly held that the assessee-appellant was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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