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TMI Blog2016 (12) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... f the kind of statement as we have noticed above, it cannot be said that there is an admission and no further corroboration is required. Question answered holding statement under Section 14 of Act 1944 is admissible but mere statement will not be sufficient to justify an inference of clandestine removal unless there is some corroborative material or statement contains clear admission of clandestine removal and that is not retracted subsequently or explained. However, if it is subsequently retracted or explanation is furnished then it has to be looked into the said admission and authority must have corroborative material and cannot base its finding under Section 14 of Act 1944. Whether retraction of earlier statement would not amount to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Act, 1944 is admissible when they were found to be given voluntary. Moreover without any coercion or duress. 2. Whether retraction of earlier statement would not amount to detract its acceptability. 3. Whether the party correctly availed the Modvat credit of ₹ 57,60,900/-. 4. Whether the shortage of 115218 qtls. of molasses does not amount disposal molasses in a manner other than provided under Rule 57F of Central Excise Rule. 3. So far as first question is concerned, parties at the outset stated that it is covered by a Division Bench judgment of Gujrat High Court in Commissioner of Central Excise Vs Omkar Textile Milss Pvt. Ltd., 2010 (259) E.L.T. 687 (Guj.). Therein Court held that statement recorded under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t mere statement will not be sufficient to justify an inference of clandestine removal unless there is some corroborative material or statement contains clear admission of clandestine removal and that is not retracted subsequently or explained. However, if it is subsequently retracted or explanation is furnished then it has to be looked into the said admission and authority must have corroborative material and cannot base its finding under Section 14 of Act 1944. 5. So far as Question 2 is concerned, in the present case as we have already held that there was no admission on the part of official concerned so as to hold that Assessee admitted clandestine removal, it cannot be said that there was any issue of acceptability of retracted stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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