TaxTMI 
TaxTMI 
TaxTMI 
2014 (12) TMI 700
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....ed following questions for our consideration: "1. Whether confirmation of excise duty liability against the appellant firm without deciding whether the fabrics involved were processed on power operated machines is permissible in the facts of this case? In view thereof, whether the case is liable to be remitted back for deciding it afresh? 2. Whether or not the final order of the Appellate Tribunal on the appellants' appeals is made in violation of principles of natural justice and therefore the case is liable to be remitted back to the Appellate Tribunal for deciding it afresh? ....
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....ly contended that the Tribunal committed serious error in confirming the view of the Commissioner of the assessees' having clandestinely removed the goods without payment of duty merely relying upon a so called confessional statement of Shri Rajen Jariwala which was not retracted. He pointed out that during the course of the investigation, the excise authority had recorded series of statements, four in all, of said Shri Rajen Jariwala. He had shortly after recording of the statement, retracted three of them. The Tribunal placed heavy reliance on the sole unretracted statement dated 18.01.2005 in order to reject the appeals. He contended that this being the only piece of evidence, the Tribunal committed a serious error in confirming the ....
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....e Tribunal noted that undisputedly Mr Rajen Jariwala was the proprietor of M/s. Krishna Screen Art and M/s. Govardhan Textiles. He was also Karta of Rajenbhai Ishwarbhai Jariwala HUF. He also owned M/s. Sunira Traders and Textiles. Undisputedly, the packing and folding registers which were recovered from the site of M/s. Sunira Traders were maintained by the said firm and the panchnama was drawn for seizure of such documents witnessed by Mr. Rajen Jariwala. The Tribunal noted that the department had, in addition to recording four statements of Mr. Rajen Jariwala also recorded the statement of one Mr. Narendra Solanki in which he had stated that the packing and folding register which was recovered from the premises of M/s. Sunira Traders was....
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....nbsp; During the entire recording of the statements on these dates, both Shri Rajan Ishwar Jariwala and Shri Narendra Solanki have admitted that the registers from which the duty liability has been worked out on Shri Krishna Screen Art was correct. We also find that the said entries in the packing register were sought to be disputed by the Ld. Counsel on the ground that only 10% of the entries match. We find no force in such an argument, as Shri Rajan Ishwar Jariwala who is the sole person who is aware of entire activity of Shri Krishna Screen Print Art, M/s. Shri Govardhan Textiles, M/s. Sunira Traders and M/s. Sunira Textiles, was in the knowledge of the entire activi....
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....our units that the said register contains details of the processed fabrics received from Shri Krishna Screen Print Art; in view of such a categorical admission by the proprietor who is the sole beneficiary of non-discharge of duty, we find that it is not necessary to record any findings on various other submissions made by the Ld. Counsel for appellant." 10. It can thus be seen that the findings and conclusions of the Tribunal were based on evidence on record. Such evidence was not confined to a single statement of the proprietor. It is true that reliance was placed on such a statement which was not impermissible since the statement was never retracted. However, it would be incorrect to suggest that the conclusions of the Tribunal were bas....