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2016 (2) TMI 22 - GUJARAT HIGH COURT

2016 (2) TMI 22 - GUJARAT HIGH COURT - 2016 (332) E.L.T. 393 (Guj.) - Demand of duty solely on the basis of confessional statement - confessional statements made by the assessee and other employees of the assessee - Held that:- the Commissioner (Appeals) put heavy burden on the assesse to disprove the case of 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 recor .....

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ents made by the assessee and other employees of the assessee in order to confirm the demand. The Tribunal by the impugned order reversed the orders on the ground that solely on the basis of confessional statement, duty demands could not have been confirmed. Learned counsel Ms. Yajnik for the Revenue tried to contend that other than the confessional statements, other materials were also raised. We however, notice from the orders on record that sole reliance of Revenue authorities was on confessi .....

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he lower adjudicating authority appellant has taken plea referred at para 14.3 above and argued that the evidences from the buyers end had to be proved. When appellant had argued before the lower adjudicating authority that invoices at page 34, 35, 52, 53, 54, 56, 58 were trading invoices they could have submitted the documentary proofs of their purchase of the said goods. From where they have purchased said goods, payment made by them to the suppliers of the said goods. Sales tax returns with r .....

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