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TMI Blog2015 (11) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... oms & Central Excise (Appeals), Nashik, as far as these relate to present appellant. 2. Since all the three appeals have arisen out of the common investigations and are based upon broadly the similar facts. These are being taken up together. 3. Brief facts of the case are that based upon an intelligence that the appellant and another manufacturer were manufacturing and clandestinely clearing the goods, namely, TMT Bars and MS Ingots without payment of duty through a broker, namely, Shri Umesh Vrijlal Modi, simultaneous searches were conducted at number of places which included the appellants factory at Nashik and their office in Mumbai. In the appellants office in Mumbai, certain incriminating documents were recovered (in addition, incr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, etc. After the detailed investigation, show-cause notices were issued to the manufacturer of MS ingots for recovery of duty and penalty and to the brokers and the present appellant who was the purchaser of such clandestinely cleared MS ingots for penalty. After receiving the replies, the cases were adjudicated wherein the duty, interest and penalties were confirmed against the manufacturers of MS ingots and penalties were also imposed on the brokers and the present appellant who was the purchaser of such clandestinely cleared ingots. In the present set of appeals, such notices were issued to three manufacturers of MS ingots, namely, M/s.Bhagwati Steel Cast Ltd., Nashik, M/s.Bhavshakti Steel Mines Pvt. Ltd., Nashik and M/s.Jai Prakash St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat he has asked for the cross examination of the supplier of the goods as also the brokers who have given the statement about the clandestine clearance of the goods without payment of duty. Such cross-examination was not allowed by the original authority and since the cross-examination has not been allowed, their statements cannot be relied upon by the Revenue; hence, the whole case of the Revenue has no merit. In support of his contention, Ld. Counsel quoted following case laws: a) Slotco Steel Products Pvt. Ltd. Vs. CCE - 2012 (281) ELT 193 (Del) b) Basudev Garg Vs. CC - 2013 (294) ELT 353 (Del) c) CCE Vs. Parmarth Iron Pvt. Ltd., - 2010 (260) ELT 514 (All.) d) Vinod Solanki Vs. UOI - 2009 (233) ELT 157 (S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatement is concerned, the learned AR submits that in all nine statements were recorded over a period of over one year. Out of the said nine statements, five statements were retracted and the remaining four were not retracted. It was also submitted that in the retraction, the appellants have not explained how the pressure was applied or what is wrong in the recorded statement. The learned AR further submits that in subsequent statement of Shri Pravesh Gautam has invariably confirmed the contents of earlier statements and under the circumstances the retraction is no consequences whatsoever. It was also submitted that in the statements Shri Pravesh Gautam has explained the contents of the diary for example, the name of the supplier written in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments recovered are not truthful. 6. We have considered the rival submissions. 6.1 At the out set we observe that whole case of the department is based upon the documents recovered from the appellants office in Mumbai. The documents are diary No.23, 24 & 26. It is not disputed that these diaries were recovered in Mumbai from a place where the appellants office exists. A plea is being made that the office is a common office for three firms. Out of other two firms, one is owned by the father of Shri Pravesh Gautam in the name and style of M/s.Gautam Enterprises and other firm is owned by Shri Pravesh Gautam. The fact that the place is used as common office will not make any difference. 6.2 We also note that the learned Counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... traction letters were sent under Certificate of Posting and not by Speed Post/Registered Post. We have also gone through the retraction letters which do not indicate which portion of the statement is incorrect or recorded under duress. 6.4 Keeping in view the overall circumstances of the case and the contents of the statements as also the so called as retraction letter, we hold that the statements given are correct and can be used as an evidence in the present proceedings and the retraction letter needs to be rejected outright. 6.5 Another contention of the learned Counsel for the appellant is about not permitting the cross-examination of the supplier of the goods and the brokers. We note that the whole case is based upon the documents re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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