TMI Blog2022 (5) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... being tested for relevance under Section 9D of the Central Excise Act, 1944 - HELD THAT:- Since there is some documentary evidence available on record and there are various statements which the appellant claims have been obtained under duress reliance on the said statements cannot be placed in absence of the same being tested under Section 9D of the Central Excise Act, 1944. There are no optio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered under Central Excise for the said purpose. It was booked as follow up action to the 2 case against M/s. Hind Metal Industries, Mansarovar Park, Sahdra, Delhi, who were allegedly engaged in the evasion of Central Excise duty by way of clandestine manufacture and clearances of their finished products i.e. copper wire. In furtherance thereof the residential as well as the factory premises of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant was ordered to be appropriated. 3. Aggrieved of the said order, the appellant came before this Tribunal. The matter was disposed of at Tribunal upholding the Order-in- Original. The appellant again approached the Tribunal with a rectification of mistake application. Vide Miscellaneous Order No. 50944/2019 dated 11/12/2019, the order of Tribunal dated 26/2018 was recalled with observing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944. In this case, it is seen that Shri Alok Agarwal in his statement recorded on 15/06/2012 has admitted the evasion. Other statements of Shri Alok Agarwal were recorded on 20/11/2012, 27/11/2012, 18/07/2013, 14/03/2013, 03/12/2013 and in all these statements he has admitted the evasion. He has also admitted the evasion vide his letter dated 04/04/2013. It is seen that while on the one hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 944. 7. In this background, we are left no option but to remand the matter to the original adjudicating authority to examine the relevance of the statements under Section 9D of the Central Excise Act and only thereafter, relied on the said statement. The impugned order is set aside and the matter is remanded to the original authority in above terms, keeping all issues open. (operative portio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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