2006 (4) TMI 16

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.... entries of production of 10026.393 kgs. of yarn was recovered. The said entries were not reflected in the statutory records. The statement of Shri A.K. Kapadia authorized signatory was recorded. During the course of further investigation statement of Smt. Sabina Kapadia and Smt. Tanvir Kapadia were also recorded. 2. Based upon the above present proceedings were initiated against the appellant alleging clandestine removal of the yam and proposing confirmation of demand of duty of Rs. 7,26,914/- (Rupees seven lakhs twenty six thousand nine hundred fourteen only) and imposition of penalty. The said show cause notice culminated into an order passed by Jt. Commissioner confirming the demand and also imposing personal penalty of Rs. 5,00,000/- ....

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....e women cannot be held to be aware of any clandestine clearance of the goods and as such, their statements to that effect have to be held as incorrect statement, in which case they will not carry any evidentiary value. The statement of Shri Aslam A.K. Kapadia though has not been retracted immediately thereafter, has been assailed on the ground that the same was obtained at mid night, when the appellant was tired of the whole day and was in disturbed state of mind. As such, he admitted the offence. Shri Mayur Shroff, by referring to the various decisions of the Tribunal has strongly argued that such statements cannot be made the basis for arriving at a finding of clandestine removal without adducing any corroborative evidence to that effect.....