2007 (6) TMI 398

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....ble in law for the following reasons :- (i)      Shri Sripad Hansda has not been summoned by the competent authority under Section 14 of the C.E. Act, 1944 to give evidence and testify the statement in accordance with Section 9D of the said Act. (ii)     Shri Sripad Hansda has not disclosed his full identity by way of his parentage and address in the statement and the Department has never tried to verify his bona fide. (iii)    Shri Mahesh Kumar, owner of Truck No. BPM 8551, in his interrogatory statement under Section 14 of the Central Excise Act, 1944 (Annexure-4 to the SCN) dated 10-10-2002, has not identified Shri Sripad Hansda as Khalasi of the Truck and the authority....

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....halasi Sripad Hansda is untrustworthy as he was making statement in Lalki Ghati of Ramgarh, Ranchi Road and he was not in a position to state that the authorities took the vehicle to Ranchi through the driver Ajay Munda. (x)     Statement of Shri Sripad Hansda, alleged Khalasi of the truck, written by one Shri Amar Kumar, cannot be treated as Panchnama or Seizure List and the proceedings drawn on the basis of illegal search and seizure is nullity in the eyes of law and penalty cannot be imposed on the basis of illegal/irregular search and seizure.           As per the SCN Para 7, Invoice No. 1004 through which the consignment in Truck No. BPM 8551 was cleared on 13-2-200....