TMI Blog2017 (9) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... r ( Judicial ) None for the Appellants Shri. H.M. Dixit, Asstt. Commissioner(A.R.) for the Respondent ORDER The case of the department is that appellant is engaged in fraudulent availment of Cenvat Credit. Appellant was fabricating document to show paper transaction by which they have availed wrong Cenvat credit and also passed on the same without actual payment of duty. After detailed investigation the case was booked mainly on the basis of statement given by Shri. Ashish Goradia wherein he clearly admitted offence committed. The adjudicating authority confirmed the demand, Ld. Commissioner(Appeals) upheld the same therefore appellant is before me. 2. None appeared on behalf of the appellant. 3. Shri. H.M. Dixit, L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arrying out the transaction only on paper, without actual transfer of changing of hands of the physical goods. Thus, the documentation was fabricated and prepared with an intention to mislead the department into thinking that all the transactions were above board. In the circumstances, it is difficult to accept the contention of the appellants that proper records was being maintained and all the goods were properly accounted in the records. I find that though the appellants have claimed that such records were maintained, no documentary evidence to prove the correctness, legality and validity of the impugned seized I confiscated goods have been produced before me. 10, I find that the appellants have been engaged in such fraudulent acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be used against its makers as long as it is not hit by any of the defects envisaged by Section 24 of Evidence Act, 1872 - It is to be examined as to whether such a statement has been procured by any inducement, threat or promise having reference to the charge against the accused person . I find from the records that the appellants have not claimed that the said statement was retracted by Shri. Goradia, at any stage. 11. In the decision in case of M/s. Gulabchand Silk Mills Vs CCE, Hyderabad - 2005 (184) E.L.T. 263 (Tri. - Bang.), it was held that - In any type of clandestine activity, the persons try their best not to leave any evidence, therefore, such persons cannot be expected to faithfully put the details of all such clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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