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TMI Blog2019 (12) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. The Tribunal being the last fact finding authority could have called upon the appellant to disclose as to which of the Officers has recorded the statements under Section 14 and to ascertain, as to whether or not, they were authorised to record such statements. The Tribunal should have also appreciated the reasoning given by the Adjudicating Authority that the earlier statements though not bearing the signatures of the Officer who recorded the same, stood incorporated in the subsequent statement made by the same person when he affirmed the fact that his statements was so recorded. Matter remanded back to the Tribunal for re-appreciation of the evidence - appeal allowed by way of remand. - CEAC 10/2018 & C.M. No. 7817/2018 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ail proceedings of Shri. Pawan Kumar Jain, wherein the learned ACMM examined the file and noticed that several statements did not bear the signatures of the Officer who recorded the same. The fact that certain statements did not bear the signatures of Officer who recorded the same is not in dispute. In fact, this submission had also been raised before the Adjudicating Authority who dealt with the same in the following manner: 59. The noticees have also argued that some of statements relied upon by the Department in the impugned show cause notice do not bear the signatures of the authorized officers of Central Excise. The noticees have further argued that it has already been held in the various case laws that the statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not bearing signatures of any Central Excise officer have in fact not been relied upon in the impugned show cause notice. Moreover it is not the case of the noticee firms that the statements were recorded by a Central Excise officer other than an officer authorized under section 14 of the Act ibid. Thus I do not find force in the argument of noticees that all the above referred statements should be treated as not having been recorded under section 14 of the Act ibid. 61. I also find that Shri Pawan Kumar Jain had during the investigations alleged that force and coercion were used by Central Excise officers while recording his statements. This allegation was reiterated by Ms Anita Jain and also by Sh Chote Lal. However it is seen that this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther the facts disclosed by Shri Pawan Kumar Jain have also been corroborated with the disclosures made by other persons such as buyers, suppliers etc. in their independent statements under section 14 of the Act ibid. As such I hold that the statements relied upon in the present case were voluntary statements. 64. It is also seen that during the course of searches conducted in the present case, the delivery challans (i.e. the kacha parchies) were resumed from the premises of M/s Jain Company and M/s Anil Sales Corporation. Documents were also resumed from the premises of M/s Suraj Transport Co. (the transporter of the goods for M/s Anil Sales Corporation, Narela). In respect of these delivery challans, the statements of the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ACMM were only of prima facie nature, and in respect of statements which were recorded by officers of Central Excise, the Tribunal did not undertake any enquiry to find out, as to whether, or not, they were recorded by the Central Excise Officer of the rank of Superintendent or above. Merely because the rank was not mentioned by the Central Excise Officer who recorded the statements, did not vitiate the statements, since the Tribunal could have determined, by calling upon the appellant, to disclose as to whose signatures are appended on the statements and what rank was held by them on the date on which the statements were recorded by them. 4. He further points out that statements which were recorded without the signatures of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame person when he affirmed the fact that his statements was so recorded. 7. Accordingly we allow the present appeal by answering the questions in favour of the appellant and remand the matter back to the Tribunal for re-appreciation of the evidence on the aforesaid aspect. 8. The Tribunal shall also consider the plea of the respondent with regard to denial of opportunity to cross examine the witnesses and shall deal with the findings returned by the Adjudicating Authority in that regard. 9. The Tribunal shall also consider the detailed legal submissions of the parties. The parties shall appear before the Tribunal on 18.03.2020. 10. The appeal stands disposed of in the aforesaid terms. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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