2016 (8) TMI 1249

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ence produced by the appellant is having evidential value - the Revenue has produced inculpatory statement of various witnesses. Those witnesses have not been examined from Section 9D of the Central Excise Act, 1944. In that circumstances, the statements of witnesses have no evidential value. In these circumstances, benefit of doubt goes in favour of the appellants, therefore, the impugned order d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , it was alleged against the appellant that they are misusing their registration granted by the Central Excise Department and issuing invoices to pass the fraudulently Cenvat credit to the persons on whom the invoices has been issued. In these set of facts, the show cause notices were issued to the appellant for cancellation of registration certificate and to impose penalty under Rule 26 of the Ce .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ue to controvert the fact that the appellant had not taken the premises on rent. In that circumstance, the evidence produced by the appellant is having evidential value. I further find that the Revenue has produced inculpatory statement of various witnesses. Those witnesses have not been examined from Section 9D of the Central Excise Act, 1944. In that circumstances, the statements of witnesses ha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X