TMI Blog2009 (1) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... ating the actual production in excess of what has been accounted for in the statutory records, were recovered - no authority has stated that a confessional statement has no evidentiary value – finding of tribunal require no interference - 584 of 2008 - - - Dated:- 21-1-2009 - D. A. MEHTA and ABHILASHA KUMARI JJ. Mr.Y. N. Ravani for the Appellant. None for the Respondent ORDER SM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same did not tally with the record. During the course of checking, the statement of the partner of the Unit was recorded wherein it was stated that the respondent-assessee used antistatic oil in the manufacture of the final product, and had obtained 1.5% oil gain in the final production. Pursuant to issuance of show-cause notice dated 24-12-2002, the Adjudicating Authority found that the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have obtained 1.5% of oil gain due to use of antistatic oil in the production of textured/crimped yarn which was cleared without payment of duty in open market. I find that the department has theoretically determined the alleged production on the basis of the statement of Shri Yadav. This is without any further corroboration. It appears to me that there cannot be fixed gain, if at all there be. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that a confessional statement has no evidentiary value as proposed in the question. 6. As the Tribunal has arrived at its findings after considering available material on record, there is no justifiable reason to interfere with the same. 7. No question of law, as proposed or otherwise, much less a substantial question of law, arises for the consideration of the Court. The appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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