2013 (10) TMI 849

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.... : Vinod Kant ORDER We have heard Shri Vinod Kant Srivastava, learned counsel for the appellant. The appeal under Section 35G of the Central Excise Act, 1944 is reported to be delayed by 129 days. Before issuing notice on the delay condonation application, we have examined the judgment of the Customs, Excise and Service Tax Appellate Tribunal dated 4.10.2012 and find that the question ....

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....bsence of other corroborative evidence on record. The Hon'ble Delhi High Court in a recent judgment in the case of Commissioner of Income Tax vs. Dhingra Metal Works has considered the evidentiary value of the statement of Director given at the time of search of the factory sought to be relied upon by the revenue. While examining the evidentiary value of the said statement in the absence of any ot....

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....te of visit of the officers, cannot, when standing along, take the place of evidence so as to hold against them, especially when the appellant have explained that the said loose papers may relate to various stockists, which are working from their premises on rental basis." The Tribunal has thereafter recorded finding that the allegation of revenue of clandestine removal of 2740 MT of cement in ....