TMI Blog2015 (11) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... confession statement, wherein the alleged involvement of the first respondent has been mentioned. - only the said Jayakumar Nair has given the alleged confession. It may be true that in the confession alleged to have been given by the said Jayakumar Nair, some material ingredients are found place against the first respondent and that itself is not at all sufficient for coming to a conclusion that the first respondent has also involved in the offences alleged to have been committed by the said Jayakumar Nair. - The Customs, Excise and Service Tax Appellate Tribunal, Chennai after considering the rival contentions raised on either side and also after considering the correct position of law has rightly disallowed the claim made on the side of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice has been upheld by the Commissioner of Appeals. The order passed by the Commissioner of Appeals has been challenged before the Customs, Excise and Service Tax Appellate Tribunal, Chennai in Final Order No. 1163 of 2008 and the same has been allowed. Against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, the present Civil Miscellaneous Appeal has been filed. 3. At the time admitting the present Civil Miscellaneous Appeal, the following substantial question of law has been settled for consideration : Whether in the facts and circumstances of the case, the Hon ble Tribunal is justified in setting aside the order imposing penalty upon the first respondent on the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s cases, a confession alleged to have been given by a co-accused is not binding upon the other accused and in the instant case no reliable documents have been filed for the purpose of showing the alleged connection in between Jayakumar Nair and the first respondent and the Appellate Tribunal after considering the available materials on record has rightly rejected the claim made on the side of the Department and therefore the order passed by the Appellate Authority does not require any interference. 6. The entire argument putforth on the side of the appellant is based upon the decision in Naresh J. Sukhawani v. Union of India reported in 1996 (83) E.L.T. 258 (S.C.), wherein in paragraph Nos. 3 and 4, it is stated as follows : It must ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the instant case, only the said Jayakumar Nair has given the alleged confession. It may be true that in the confession alleged to have been given by the said Jayakumar Nair, some material ingredients are found place against the first respondent and that itself is not at all sufficient for coming to a conclusion that the first respondent has also involved in the offences alleged to have been committed by the said Jayakumar Nair. 11. The Customs, Excise and Service Tax Appellate Tribunal, Chennai after considering the rival contentions raised on either side and also after considering the correct position of law has rightly disallowed the claim made on the side of the Department. In view of the discussion made earlier, this Court has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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