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TMI Blog2013 (10) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... f 129 Days – Held that:- Apart from loose papers, which on the face of it cannot be related to the appellant's business account, there was no other evidence to reflect upon clandestine activities of the appellants - The Tribunal also examined the loose papers and found that there was no indication that the same belonged to cement as substantial part of factory premises were let out to other compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the CESTAT to allow the appeal of the party in view of the confessional statement of the Director of the company intimating deposit particulars after admitting clandestine removal even after 70 days from the date of seizure and recording of Ist statement both under Section 14 of the Central Excise Act, 1944 does not arise for consideration. The appeal is concluded by findings of fact. We fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the admission is extremely important piece of evidence, it cannot be said to be conclusive and it is open to the person who has made the admission to show that this is incorrect. I also note that there are numerous decision of the Tribunal laying down that such admission of shortages without there being any admission of clandestine removal, cannot be considered to be conclusive evidence to establi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s much as maximum capacity of the plant was 1000 MT per month. The Tribunal also recorded finding of fact and that apart from loose papers, which on the face of it cannot be related to the appellant's business account, there was no other evidence to reflect upon clandestine activities of the appellants. The admission of authorised representative is only for shortages. There was no admission on his ..... X X X X Extracts X X X X X X X X Extracts X X X X
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