TMI Blog2016 (3) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... ubsequent statement recorded much later on 2/4/2008, he reiterated that coils of thickens below 10mm were never received in his factory. The second statement also was never retracted. Thus proprietor’s statements are of full evidentiary value. His statements fully and decisively establish the alleged offence. As regards the contention of the Advocate, there is no corroborative evidence other than the statement of the proprietor suffice to say that proprietor’s statements, voluntary as those are fully and comprehensively cover and sustain the allegation and have full evidentiary value and therefore absence of corroboratory evidence is inconsequential because Revenue does not have to collect evidence beyond what is required to establish t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant never received HR coils/plates below 10mm. The proprietor reiterated the same in the second statement recorded on 2/4/2008. Accordingly, the impugned CENVAT Credit taken by the appellant based on invoices showing receipt of HR Plates, sheets/coils of thickness below 10mm was denied and penalty imposed as above. 2. Ld. Advocate for the appellant pleads that the cross-examination of shri Naresh Singh was denied and that vitiates the proceedings and pleaded that the case should be remanded for de-novo adjudication after cross-examination of Shri Naresh Singh. He also stated that the Chartered Engineers Certificate dated 12/08/2008 categorically states that the appellant uses coil/plate from 2mm thickness to 100mm thickness and this C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of CCE Nagpur Vs. Ballarpur Industries 2007 (215) ELT 489 (SC). However, I find that the proprietor himself had categorically admitted in his statement dated 7/10/2006 that he never received any coil or plates of thickness below 10mm in his factory. There was no retraction of the statement nor any allegation that the same was obtained under duress. Not only that in his subsequent statement recorded much later on 2/4/2008, he reiterated that coils of thickens below 10mm were never received in his factory. The second statement also was never retracted. Thus proprietor s statements are of full evidentiary value. His sstatements fully and decisively establish the alleged offence. The Chartered Engineer Certificate produced by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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