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TMI Blog2010 (10) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... ing himself considered the said statement of Shri Desai being unworthy of credence, the same should not have been adopted by him for imposing penalty upon the officers - The said statement is in the nature of retracted statement of a co-accused and needs further corroboration by independent evidence - There being none in the present case, findings arrived at by the Commissioner cannot be upheld. Again, the appellants contention that non maintenance of proper records by the officers , would not call for penalty imposition under Rule 27 - Hence, set-aside the penalties imposed upon all the three appellants and allow their appeals. - E/351-353 & 973/2008 , C/365/2008 - A/1832-1836/2010-WZB/AHD - Dated:- 14-10-2010 - Ms. Archana Wadhwa, Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of 15 ARE-1s and shipping bills filed in the name of M/s. Meenakshi International, Mumbai. It was found that the said shipping bills were in the name of different exporter and not in the name of M/s. Meenakshi International and also the details given in the said shipping bills were different then those given in the above shipping bills of M/s. Meenakshi International. Detailed investigations were carried out and it was revealed that there was no M/s. Meenakshi Internatioinal and as such, based upon the statements recorded during the course of investigation and on the evidences collected, proceedings were initiated against Shri Tejas Desai, which stands culminated into impugned order. As the appeal filed by Shri Tejas Desai stands dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. It is not surprising that with this kind of understanding of Central Excise Law and procedures, there could not have been any hesitation on their part in back dating the signatures, thus validating the department s allegation. 92. The officers another contention is that one of them (Shri Nanda) was on training at Mumbai during May 2004 to June 2004 and hence the allegation back dated signature was not correct. The fact that one officer was out of station for part of the month of May 2004 can not lead to the conclusive evidence that they had not signed the relevant ARE-1s in May 2004. Even otherwise this argument can not be of any held to those who were not on training. The contention raised by all the three noticee officers are the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis for arriving at findings against them. It also stands contended before us that all the officers have given exculpatory statements, which the adjudicating authority has chosen to ignore, for the reasons best known to him. By drawing our attention to the findings made by the adjudicating authority in respect of Shri Tejas Desai, it stands contended that he himself has given a finding that Shri Desai mis-led the investigating officers. Further, the name of Shri Nirmal Singh given as proprietor of M/s. Meenakshi International has been found to be incorrect inasmuch as, the Commissioner has himself observed that there appears no person named as Shri Nirmal Singh and Shri Desai has given the statement with a view to divert the focus fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atures so as to facilitate Shri Tejas Desai for claiming fraudulent rebate. The said findings are based on the sole statement of Shri Tejas Desai. Apart from the fact that he has retracted the statement, the Commissioner has himself come to a finding that Shri Desai has given a wrong deposition in his statement so as to mislead the investigating officers. If that be so, we really fail to understand that as to how his statement can be made the sole basis for implicating the officers. The adjudicating authority having himself considered the said statement of Shri Desai being unworthy of credence, the same should not have been adopted by him for imposing penalty upon the officers. The said statement is in the nature of retracted statement of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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