TMI Blog2003 (7) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise (Appeals) setting aside the Order-in-Original confirming the demands solely on the basis of statement recorded from the proprietor of the respondent concern with regard to manufacture and clearance of goods clandestinely. Before the Commissioner, the contention raised was that these statements were not voluntary and there was no corroborative evidence to show that there was purc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecorded. He also noted that the reading of the statement in its entirety would show that the persons have contradicted their earlier portion of the statement at the latter portion. He also noticed that the statements are not supported with any corroborative material evidence. He has noted that the case has been built on presumption and assumption on which basis demands cannot be confirmed. He has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e statement recorded and the details found in the private account books. The retraction of the statement was not acceptable and the Magistrate had noted that the statement had been given voluntarily. DR Shri A. Jeyachandran prays for accepting the statement for confirming the demands in the light of the Apex Court judgment. 3. Counsel Shri T. Ramesh points out that the statement have been found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orce in the submissions made by Counsel. The revenue has not raised any ground on the various findings recorded by the Commissioner (Appeals). The only ground that they have taken up is the voluntary admission before the Customs/Central Excise Officers need not be proved as there is no assumption that they were not coersion. There is no dispute on this point. But, the point is that whether the vol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ands. A product like EVA coated fabrics requires machinery and various infrastructures like power consumption, etc. for its manufacture. When these infrastructures for manufacturing EVA coated fabrics are not available, then lower authorities plea for confirming the demands cannot be accepted. Therefore, I do not find any merit in the appeal and hence, I reject the revenue appeal. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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