1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Commissioner overturns demand & penalty order due to discrepancies in statements, lack of evidence.</h1> The Commissioner (Appeals) set aside the order confirming demand and penalty, citing discrepancies in statements recorded during investigations. The ... Demand - Clandestine removal Issues involved: Appeal against order passed by Commissioner (Appeals) regarding demand and penalty imposition based on discrepancies found during factory visit and statements recorded during investigations.Summary:Issue 1: Statements of various persons during investigationsThe Central Excise officers visited the factory and detected shortages, excesses, and recovered a green colored paper, suspecting clandestine activities. Statements of authorized signatory and director were recorded. The original adjudicating authority confirmed demand and imposed penalty, but the Commissioner (Appeals) set aside the order. The Commissioner found discrepancies in the statements, especially noting that certain words in the statements did not make sense and appeared out of place. The Commissioner disregarded the statements as they did not inspire confidence and were retracted within 2 days, with no evidence of a mechanical retraction. The Commissioner's decision was upheld as there was no infirmity in the order.Issue 2: Green colored diary and findings of clandestine removalRegarding the green colored diary, the appellate authority explained the figures therein and found doubts against the statements recorded. Without corroborative evidence, the findings of clandestine removal by the original adjudicating authority could not be upheld. The appellate authority correctly applied legal precedents and rejected the Revenue's appeal, as no merits were found in it.This judgment highlights the importance of scrutinizing statements recorded during investigations and the need for corroborative evidence to support findings of clandestine activities. The decision emphasizes the significance of proper evaluation of evidence and adherence to legal principles in reaching conclusions in such cases.
TaxTMI 
TaxTMI 
