TMI Blog2018 (5) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... statement was recorded under any duress or pressure - Since the statement is a voluntary one, furnished by the responsible authorised officer of the assessee-appellant, the charges levelled against the appellant in the original as well as the impugned order can be sustained - appeal dismissed - decided against appellant. - Excise Appeal No.E/50110/2018 [SM] - A/51624/2018-SM[BR] - Dated:- 12-4-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und shortage of the finished goods, as well as raw-material in comparison to the quantity recorded in the statutory records. Thereafter, the Department recorded statement from Shri.Manoj Sharma, General Manager and the authorized signatory of the appellant, who had accepted that the method of stock taking adopted by the Department is correct and also agreed to deposit the duty amount on the shorta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch method of stock taking cannot be considered as proper, in order to confirm the duty demand. He further submits that Shri.Manoj Sharma, General Manager of the appellant Company had never stated that the company is indulged into the activity of clandestine manufacture and removal of excisable goods. Thus, he submits that the Central Excise duty demand cannot be confirmed on the assumption and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1944. The relevant para recorded in the impugned order is extracted herein below:- 9.2 The appellant contention that Shri Manoj Sharma had merely witnessed the proceeding is not tenable in as much as he has in his statement dated 04.04.2015 recorded under Section 14 of Central Excise Act, 1944 categorically stated that he had seen the stock details found and shortage detected and duty calc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verification of stock on 04.04.2015. 7. On perusal of the above statement of Shri Manoj Sharma, it reveals that he had never retracted such statement and did not contest the issue, stating that such statement was recorded under any duress or pressure. Since the statement is a voluntary one, furnished by the responsible authorised officer of the assessee-appellant, I am of the considered vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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