TaxTMI 
TaxTMI 
2011 (10) TMI 427
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....nchnama nor delivered copy thereof to the Appellant to establish their allegation. Statement taken from the person dealing with excise matter on 1-3-2004 was under coercion. He invited our attention to page 31 of the appeal folder to show that although statement was stated to have been recorded from Shri Kulbhusan Jain, that was written by another person named Ashok Kumar Jain and Sh. Kulbhusan Jain was made to sign the same. 1.1 He further drew our attention to page 38 of the appeal folder to submit that confining Shri Kulbhushan in his office, the statement in question was first typed in the computer of the Appellant by Investigating team and under pressure, they directed excise person of appellant to write the same in his handwriti....
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....was turned down by Authorities. 1.3 It was also submitted on behalf of the appellant that there was total failure on the part of Respondents to provide copies of necessary evidence when allegations were made in the show cause notice. It was submitted that when the show cause notice was issued on 8-11-2006, impugned order was passed on 8-2-2007 i.e. within three months, completely ignoring prayer of appellant to provide copies of document for which the adjudication made was total disregarding law for which that shall not sustain. 1.4 It was further submission of the learned Counsel that there was no change of capacity of plant for no cogent or contrary evidence brought by Revenue in show cause notice. They did not make allegation....
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....by necessary electrical installation and evidence of electricity consumption or any communication of evidenciary value from electricity authority to plead higher plant capacity. There is nothing on record to show that high power connection supported by evidence was made on a particular date and that resulted in higher amount of production. 4.2 So far as the production quantum is concerned, there is also no evidence on record to show that the authorities intervened lawfully recording the output in the presence of witnesses. When the statutory authority entered premises of assessee, the latter has every right to ask for copy of panchnama and copy of joint evaluation of production or quantum of production. Non-providing of copy of such d....
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....te since he has subscribed his signature in English, Revenue could have ensured recording of statement by him or recorded the reason preventing him to write his statement since Shri Ashok Kumar Jain was scriba. Further, the writer of the statement has not stated why he had written the statement and whether that was recorded according to the dictation of the Author and read over and explained to him. No believable reason has been recorded on the above, while the deponent does not appear to be illiterate. When Section 14 evidence was recorded in the manner not acceptable to law, in absence of cogent evidence to the contrary, that cannot inculpate the appellants. It is also surprising that the Department failed to provide copies of panchnama e....