TMI Blog2017 (4) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... le evidence to prove that the appellant had in fact indulged in clandestine manufacture and clearance of goods. Further, the appellant was duly registered with the Sales Tax Department for resale of various goods mentioned in the registration certificate - appeal allowed - decided in favor of appellant. - E/3576/2010-EX[SM] - A/56473/2016-SM[BR] - Dated:- 29-12-2016 - Mr. S.K. Mohanty, Member ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ister with the Central Excise Department and without payment of Central Excise duty, the appellant had cleared the excisable goods from the factory in clandestine manner. Based on the above preliminary observations, the Department conducted search in different premises of the appellant. The show cause notice issued by Department calumniated in the adjudication order dated 29.10.2010, wherein Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alleged manufacture and clearance of excisable goods. To support such stand, the ld. Advocate refers to voluntary statement of panch-witness recorded before the adjudicating authority, stating that he never went to the premises of the appellant. He further submits that the witnesses whose statements were relied on by the Department for confirmation of adjudged demand, were not appeared for the cro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the scrap dealers. The fact is not under dispute that all the witnesses, whose statements were relied on in the show cause notice were not available for cross examination by the appellant. Retraction of statement recorded during the course of cross examination, proves the fact that the appellant had never manufactured any excisable goods, on which duty liability is required to be discharged. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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