2004 (1) TMI 678

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..... ORDER Revenue has approached this Court seeking a Reference. They, inter alia, contend that the statement recorded under Section 14 of the Central Excise Act should be read in evidence despite its subsequent retraction. According to the Revenue, it does not lose its admissibility. Tribunal has examined the matter in detail. On appreciation of evidence, it held that entire evidence referred to i .....

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..... val of the final products. The Tribunal expressed an opinion that from the evidence brought on records by the Department and referred to in the judgment, such burden did not stand discharged. Thus, purely on appreciation of evidence the Tribunal has arrived at the conclusion and in our opinion there is no question of law involved. Hence, CM and the main case are dismissed.
Case laws, Decisions .....

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