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2016 (4) TMI 838 - SUPREME COURT

2016 (4) TMI 838 - SUPREME COURT - 2016 (332) E.L.T. 385 (SC) - Clandestine removal of Polyester Texturised Yarn - Whole case is founded on the statement of the authorised officer of the respondent without verification of any other independent evidence - Respondents submitted that it had produced the technical opinion of the chartered engineer which has been analysed by the High Court in extenso that there has been no differential quantity and hence, the question of clandestine removal does not .....

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ort. If the tribunal forms the view that there has to be further technical opinion, it may call for it or it may permit the parties to adduce further evidence to substantiate the plea. We may hasten to clarify that while dealing with the matter, the tribunal shall not take into consideration the statement of the authorised officer alone. If there will be any differential quantity on the analysis of the aforesaid aspects, then the said statement can be pressed into service. - Decided in favour of .....

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at Ahmedabad disposing Tax Appeal Nos.1410-1412 of 2009 is called in question. 3. The High Court, as the impugned order would show, has agreed with the view taken by the Customs Excise and Service Tax Appellate Tribunal (for short, 'the tribunal') that there had been no clandestine removal of Polyester Texturised Yarn (PTY). The said conclusion has been arrived at on the ground that the revenue had not produced any evidence except the statement of the authorised officer of the assessee. .....

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m the orders passed by the tribunal and the High Court, it is clear that the revenue has really built its case on the base of the statement made by the authorised officer and, accordingly, there has been intervention by the tribunal and the High Court. If the whole case is founded on the statement of the authorised officer of the respondent without verification of any other independent evidence, it would not merit acceptance. 6. Learned counsel for the respondents has submitted that it had produ .....

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