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TMI Blog2019 (7) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... Act and as is the well settled law, the said statements cannot be admitted as an evidence. If the said two statements are taken out of consideration, nothing survives with the Revenue so as to hold against the appellant. The adjudicating authority has not given any reason to doubt or reject the said statement of the appellant, which also stands recorded in terms of the provisions of section 14 of the Central Excise Act. In the absence of any positive, tangible and sufficient evidences against the appellant, there are no reasons to uphold the penalty upon him - appeal allowed - decided in favor of appellant. - Excise Appeal No.51491 of 2014 - FINAL ORDER NO. 71334/2019 - Dated:- 11-7-2019 - MRS. ARCHANA WADHWA, MEMBER(JUDICI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant deposed that he has got nothing to do with the Gutkha being manufactured by Shri Sanjay Rathore and he was a small time trader of matches, Biris, tea leaves, mosquito coil etc.. He denied supplying any loose Gutkha or packing material to Shri Sanjay Rathore. 5. Revenue further made enquiry from one M/s.Kanti Chemical, who stated that they are engaged in the packing material under the brand name of Dilbahar and they had a customer by the name of Shri Subash Chandra, but they do not know him personally. 6. In the light of the result of the investigations, proceedings were initiated against Shri Sanjay Rathore proposing confirmation of demand of duty to the extent of ₹ 1.25 Crores as also for imposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not been examined by the Commissioner in terms of the provisions of section 9-D of the Central Excise Act and as is the well settled law, the said statements cannot be admitted as an evidence. If the said two statements are taken out of consideration, nothing survives with the Revenue so as to hold against the appellant. Otherwise also it is well settled law and does not require support of any precedent decisions to conclude that the oral statements, by themselves, cannot be relied upon, unless there is documentary corroborative material to support the same. We note that the appellant s statements recorded during investigation are exculpatory statement and he has clearly deposed that he was a small time trader and was in no way involved w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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