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TMI Blog2009 (8) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty along with imposition of penalties upon various persons. One of the dealers who are cross-examined, deposing that his statement recorded under pressure and disallowing his signature thereon. Statement of dealers who deposed in favour of assessee, discarded on ground that they were not relied on. Held that- this was impermissible as revenue could not pick evidence in their favour and ignore those in favour of assessee. Matter remanded for cross examination of dealers whose statement was relied on by revenue. It was more so as neither incriminating documents nor unaccounted cash was recovered from assessee. - E/328-331, 100, 400-414 and 495/2009 - A/1897-1917/2009-WZB/AHD, - Dated:- 10-8-2009 - Ms. Archana Wadhwa, Member (J) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issued by them was on the lower side. 3. Based upon the above facts proceedings were initiated against the manufacturing unit alleging under valuation of their products and consequently proposing to confirm the differential demand of duty along with imposition of penalties upon various persons. The said show cause notice culminated into the impugned order. 4. It stands strongly contended before us that the entire case of the Revenue is based upon the price-lists recovered from the dealers' premises and the statement of the said dealers. Ld. Advocate has submitted that they have around 350 dealers, who further have around 1000 sub-dealers. The officers conducted search at the premises of some of the dealers and recorded their statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under duress and pressure and the same was retracted by him. He has also submitted that the letter allegedly recovered from his premises showing that he was making cash payment was never issued from his firm and the signatures appearing on the same were not his signatures. He submitted that the goods were being received from the manufacturing unit at the price indicated in the invoice. Shri Sushil Agarwal also disclosed that the price list recovered from their premises is the price list issued by them from time to time and are subject to discount given to the customers. Ld. Advocate submits that as the result of cross-examination of Shri Sushil Agarwal demolished the Revenue's case adjudicating authority decided not to give further cross-e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nciple of adjudication that such deponent should be offered for cross-examination. 7. We also find force in the appellant's contention that the statement of the other dealers, recorded during investigation, who have deposed in favour of the assessee should also be brought on record and cannot be brushed aside on the simple ground that they are not the relied upon documents. The Revenue cannot pick and choose evidences which are in its favour and cannot ignore the evidences collected during investigation, which might support the assessee's case. We also note that no incriminating documents have been recovered from the said appellant's premises and no unaccounted cash has been recovered from the appellant. In this scenario, it was important ..... X X X X Extracts X X X X X X X X Extracts X X X X
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