1998 (10) TMI 366

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....Respondent. [Order]. - The appeal by Mr. Ekramuddin is against the Order-in-Original dated 20-3-96 passed by Commissioner of Central Excise, Allahabad demanding Central Excise duty of Rs. 74,844.20 from him besides imposing penalty of Rs. 50,000/-. The impugned order was passed by the Commissioner holding that appellant had manufactured and removed 1,45,20,000 Biris valued at Rs. 5,80,000/- ....

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....e appeal be allowed. 3. In reply Shri A.M. Tilak, learned Departmental Representative submitted that the retraction of the statements by the two persons was nearly two years after the statements had been given before the departmental officers in the presence of two independent witnesses. He referred to the Supreme Court judgment in Surjeet Singh Chhabra v. Union of India reported in 1997 (....

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....is that the statements were not voluntary and true. The denial affidavits of the two persons were referred to. The plea was that their signatures had been obtained on blank papers and thereafter the officers wrote out the purported statements incriminating the appellant. This plea is belated as observed by the Commissioner in his order. Had the said two persons as well as the appellant signed blan....