9911796707
TMI Blog2007 (6) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the competent authority under Section 14 of the C.E. Act, 1944 to give evidence and testify the statement in accordance with Section 9D of the said Act. (ii) Shri Sripad Hansda has not disclosed his full identity by way of his parentage and address in the statement and the Department has never tried to verify his bona fide. (iii) Shri Mahesh Kumar, owner of Truck No. BPM 8551, in his interrogatory statement under Section 14 of the Central Excise Act, 1944 (Annexure-4 to the SCN) dated 10-10-2002, has not identified Shri Sripad Hansda as Khalasi of the Truck and the authority interrogating the owner has not even cross-checked the details of Shri Sripad Hansda. (iv) The statement is alleged to have been obtained at the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Shri Sripad Hansda, alleged Khalasi of the truck, written by one Shri Amar Kumar, cannot be treated as Panchnama or Seizure List and the proceedings drawn on the basis of illegal search and seizure is nullity in the eyes of law and penalty cannot be imposed on the basis of illegal/irregular search and seizure. As per the SCN Para 7, Invoice No. 1004 through which the consignment in Truck No. BPM 8551 was cleared on 13-2-2002 at 20.20 hrs. was found missing. It is observed by the learned Joint Commissioner that Invoice No. 1004, dated 13-2-2002 is missing in the Invoice Book Sl. No. 1001 to 1025 in a very dubious manner . The Truck No. BPM 8551 was intercepted and seized at 00.30 hrs. of 15-2-2002 and at 4.30 h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... normal in case of weighment on different weighbridges. (Annexures III to SCN). Therefore, the Invoice No. 1004 dated 13-2-2004 was with the authority till then. Now, if the said Invoice has gone missing while in the custody of the Department, no adverse inference could be drawn against the assessee in this regard. 2. The spectrum of investigatory defects is very large and unacceptably high. Even rudimentary details like address and identity have not been brought on record. The case reads like an Enid Blyton s boys mystery novel. Adjudicators and Appellate authorities are not sitting to decipher mysteries. The case is too fragile and this fragility reduces it into fragments. Appeal allowed with consequential reliefs, if any, as per law ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
