9911796707
TMI Blog2010 (8) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... s or not - the matter is remanded to the Commissioner (Appeals) - appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... unds of challenge to the order passed by the Adjudicating Authority, the entire proceedings were sought to be disposed of by two paragraphs which read thus :- "7.3 I find that the adjudicating authority in the impugned order confirmed the demand taking into consideration the following facts - - Statements dated 15-6-06 and 7-9-06 of Sh. Rajneesh Kumar Raghuyal (appellant-2) wherein he stated that he cannot comment upon the statement of Sh. Naresh Guleria; he cannot state whether or not there was any manufacturing activity on the days except when he visited the factory premises of M/s. Kashish Products, Delhi; he cannot comment upon the statements of driver/owner of the transport vehicles whose numbers were given on the invoices; he c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CCE, Mumbai-V v. Nippon Zip Industry Pvt. Ltd. - 2009 (236) E.L.T. 554 (Tri. Mumbai) and referring to several other judgments on the evidentiary value of a confessional statement, clearly held that such a statement can be relied upon for establishing an offence unless evidence shows that it was obtained under duress, threat, coercion. Thus, once the statement admits the offence there is no requirement of any corroborative evidence to substantiate the findings contained in the impugned order." 6. As far as first para from the impugned order quoted above is concerned, it merely relates to some of the grounds on which the adjudicating authority had decided the matter. It does not refer to any of the reasons on the part of the first App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the lower Appellate Authority. The impugned order apparently discloses that the appellants had put-forward several points or arguments and Commissioner (Appeals) did not consider any of those points and proceeded to decide the matter merely on the basis of the statement of Shri Guleria. The observation that the records do not suggest about retraction of the said statement does not appear to be the whole truth. It is sought to be contended on behalf of the appellants that the said statement was retracted while giving answer to the questionnaire issued to the supplier. Undoubtedly, the same was done about 5 months after recording of statement. In that regard it was necessary for the Commissioner (Appeals) to consider the said argument a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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