2017 (12) TMI 1435

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..... ama, the documents recovered from the possession of the appellant cannot be relied upon as a piece of evidence as per the supplementary instructions. Further, the revenue has relied upon the various statements of suppliers and the appellant. Although, some of the statements have been retracted but apart from that, the statements were not examined in chief during the course of adjudication in terms of Section 9D of the Central Excise Act, 1944. Therefore, same cannot be relied upon. Demand not sustainable - appeal allowed - decided in favor of appellant.
Mr. Ashok Jindal, Member ( Judicial ) Shri Bipin Garg, Advocate - for the appellant Shri U. Sengraj, DR - for the respondent ORDER Per Ashok Jindal 1. The appellants are in appeal ag .....

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..... stine removal of goods. The matter was adjudicated where it was held that the appellants were engaged in the clandestinely removing the goods. Consequently, the duty was demanded along with interest and imposed penalty on both the appellants. Against the said order, the appellants are before me. 4. The Ld. Counsel submits that during the course of search the stocks were found in order. Further, no panchnama was drawn during the course of investigation. Therefore, the loose slips, delivery challan books, notebook cannot be relied upon as per the supplementary instructions (Chapter 17 para 2), the search is required to be conducted in the presence of two independent witnesses. Admittedly, there is no witness to the search, therefore, the doc .....

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..... 7. On careful considerations of the arguments advanced by both the sides, I find that during the course of investigation raw material, finished goods were found in order and no panchnama was drawn. Certain documents were resumed but there is no independent witnesses to say that these documents have been recovered from the premises of the appellant. Therefore, in the absence of panchnama, the documents recovered from the possession of the appellant cannot be relied upon as a piece of evidence as per the supplementary instructions. Wherein it has been instructed that during the course of search there should be presence of two independent witnesses. Therefore, the documents recovered during the course of search are not reliable documents. He .....

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