2015 (10) TMI 700

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... venue, however, submitted that the reliance was placed by the department on diaries seized during the course of the investigation and on the statement of the responsible officer of the assessee - statement of the assessee was later on retracted. Further, the Tribunal having considered the evidence on record and come to the factual findings, in our opinion, no question of law arises. - Decided agai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has committed substantial error of law in accepting belated retraction of statement made by the officer of M/s. Chandan Prints in reply to show cause notice which is filed after about 2 years of recording statement under Section 14 of the Central Excise Act, 1944? Having heard the counsel for the Revenue and having perused the documents on record, particularly the decision of the Tribunal im .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X