TMI Blog2016 (12) TMI 1169X X X X Extracts X X X X X X X X Extracts X X X X ..... in the said premises of the appellant two pouch packing machines which were running with the aid of power on which illicitly Pan Masala/Gutkha were being manufactured. It is further evident from the police report that as mentioned in the SCN that the manufacturer was being done of DilBahar brand Gutkha belonging to one M/s Kanti Chemicals, Kanpur who is the brand owner. Under the facts and circums ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e police booked a case under Sections 272, 420, 467, 468 471 of IPC and read with Section 63 of Copy Right Act for illicit manufacture of Gukha. Statement of Sanjay Rathore was recorded while in jail custody on 8th August, 2011 by the Revenue Authority, wherein he admitted manufacture of Gutkha. Subsequently, the said status was entitled on 29th February, 2012 in replies filed before Revenue the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of corroborative evidence which is absent. It is further urged that the appellant was not granted cross-examination of various persons whose statements was relied in the Show Cause Notice and as such there have been miscarriage of justice. It is also urged that the Revenue have not brought any evidence on record that the appellant was the owner of the two packing machines found in his premises. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. 87 (Gujarat) and also reliance on the case of Commissioner of Central Excise Versus Saakeen Alloys Pvt. Ltd. reported at 2014 (308) E.L.T. 655 (Gujarat) wherein it was held that confessional statement cannot form the foundation for levy of excise duty, much less retracted statements. Accordingly, ld. Counsel prays for waiving the requirement pre-deposit for hearing the appeal. 3. The ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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