2014 (7) TMI 926

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....hmedabad (hereinafter referred to as "CESTAT") in Appeal Nos.11604-11605/ 2013, the common appellant has preferred the present tax appeals with the following proposed questions of law. "(i) Whether in the facts and circumstances of the case, the Ld. Tribunal is justified in the eye of law, in holding that the revenue has failed to establish the clandestine clearance of the goods by the assessee - respondent, inspite of it being admitted in its Settlement Application dtd. 10-01-2006 under Section 32E(1) of the Central Excise Act, 1944, before the Ld. Settlement Commission? (ii) Whether in the facts and circumstances of the case, the Ld. Tribunal is justified in the eye of law, in holding that the statements of Shri Babubhai S. Patel an....

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....ance of the goods by the assessee - respondent. [3.0] The aforesaid cannot be accepted as the same has no substance. Considering subsection (2) of section 32L of the Act, in a case where an order is passed by the Settlement Commission under subsection (1) of section 32L and thereafter adjudicating authority is required to adjudicate the case, the Central Excise Officer shall be entitled to use all the materials and other information produced by the assessee before the Settlement Commission or the result of inquiry held or evidence recorded by the Settlement Commission in the course of the proceedings before it as if such materials, information, inquiry and evidence have been produced before such Central Excise Officer or held or recorded....

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....answering the proposed question of law No.1 against the Revenue. Tax Appeal No.523 of 2014 Tax Appeal No.523/2014 is ADMITTED to consider the following substantial question of law. "Whether in the facts and circumstances of the case, the Ld. Tribunal is justified in the eye of law, in holding that the statements of Shri Babubhai S. Patel and Shri Rajeshbhai A. Patel, were retracted and cannot be relied upon, though their statements dtd. 23-07-2004 and 18-05-2005 respectively, were never retracted, and also corroborated by other independent piece of evidence gathered during the investigation, regarding the clandestine clearance of the goods by the assessee - respondent?" Tax Appeal No.562 of 2014 Tax Appeal No.562/2014 is ADMI....