2016 (2) TMI 22

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..... the revenue - When in fact, the confirmation of duties and penalties were based on confessional statements which were promptly retracted and there was no other independent material on record, the Tribunal correctly reversed the orders of the authorities below. No question of law arises. - Decided against the revenue. - TAX APPEAL NO. 995 of 2015, CIVIL APPLICATION (OJ) NO. 828 of 2015, TAX APPEA .....

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..... ities was on confessional statements which were within a couple of days retracted. In fact, the Commissioner (Appeals) put heavy burden on the assesse to disprove the case of the revenue as can be seen from the following discussions contained in the appellate order : 14.4 From the above facts I find that Shri Suresh Chandulal Shah, Director of the appellant company has retracted his confession .....

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..... e. No such documentary proof to their arguments referred above was submitted by them. There is no corroboration to their retraction of the statements and defense put forth before the lower adjudicating authority. In absence of any documentary evidences as discussed above their confessional statements is clinching evidence in the context of the case. The denial of said purchases by M/s. L T and M .....

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