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TMI Blog2006 (6) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... very challans of M/s. Sunrise Capacitor Corporation. On being asked Shri Sabbir Fakhruddin Rangwala, Director of the M/s. Saif Electronics Limited stated that under the above said invoices cum delivery challans of M/s. Elite Electronics Capacitors and M/s. Sunrise Capacitor Corporation, which were in existence before 15-7-1994 they have removed their finished goods i.e. electric capacitors as shown in the said challans for which no regular Central Excise invoice was issued. On further scrutiny it was found that M/s. Sunrise Capacitor Corporation has cleared some other finished goods to the same consignee on same date as was shown in the invoice cum delivery challans and for these goods regular central excise invoice was issued. However, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Corporation and Rs. 40,000/- on Shri Sabbir Fakhruddin Rangwala. On appeal the penalty on M/s. Sunrise Capacitor Corporation was reduced from Rs. 4,03,426/-to Rs. 2,68,567 But for this modification the Assistant Commissioner s order was upheld. 3. Learned advocate for the appellants submits that the entire case is based on she statement of one of the Director Shri Sabbir Fakhruddin Rangwala and there is no other corroborative evidence in support of the statement of Shri Sabbir Fakhruddin Rangwala to establish the charge of clandestine removal. The invoice cum delivery challans containing name of transporter and the consignee, but no statements were recorded from them. Shri Sabbir Fakhruddin Rangwala has retracted his statement through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the person concerned was not then in police custody. Nonetheless the caution contained in law is that such a statement should be scrutinized by the court in the same manner as confession made by an accused person to any non-police personnel. The court has to be satisfied in such cases, that any inculpatory statement made by an accused person to a gazetted officer must also pass the tests prescribed in Section 24 of the Evidence Act. It was submitted that Sec. 24 of the Evidence Act relates to statement recorded under coercion, duress, undue influence etc. and since entire case is based on the statement of Shri Sabbir Fakhruddin Rangwala who has submitted documentary evidence to prove otherwise, the same cannot be the sole basis for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 (S.C.) wherein it has been held that it is a basic and settled law that what is admitted need not be proved. It was further submitted that the customer M/s. Sakthi Enterprises has written a letter on 24-12-1994 to M/s. Elite Electrolytic Capacitor regarding return of goods vide challans issued in May-July 1994 and with this letter has enclosed copies of these challans. It was submitted that once the challans were issued in the month of May-July 1994 how can they be forwarded by M/s. Sakthi Enterprises in December 1994 i.e. after 5-7 months of the repair of goods. This all shows that the correspondence and other things have been concocted. As regards retraction it was submitted that no retraction whatsoever was made before the department a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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