2015 (11) TMI 682

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....oth of them have actually exported "Common Salt" worth of Rs. 20,000/-. But they boosted its value to the tune of Rs. 64,14,954/- for the purpose of getting ineligible drawback amount to the tune of Rs. 3,45,000/-. After knowing the evil design of the first respondent and the said Jayakumar Nair, a show cause notice dated 4-8-2005 has been issued. The said Jayakumar Nair has voluntarily given a confession statement, wherein the alleged involvement of the first respondent has been mentioned. The demand made in the show cause notice has been upheld by the Commissioner of Appeals. The order passed by the Commissioner of Appeals has been challenged before the Customs, Excise and Service Tax Appellate Tribunal, Chennai in Final Order No. 1163 of....

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....original and the same has been challenged before the Commissioner of Appeals and the Commissioner of Appeals has confirmed the demand made by the Department, but the Customs, Excise and Service Tax Appellate Tribunal, Chennai has simply allowed the appeal filed by the first respondent/assessee and therefore the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai is liable to be interfered with. 5. Per contra, the learned counsel appearing for the first respondent has contended that even in customs cases, a confession alleged to have been given by a co-accused is not binding upon the other accused and in the instant case no reliable documents have been filed for the purpose of showing the alleged connection ....

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....a confession statement, wherein the alleged involvement of the first respondent has been mentioned. 9. In order to dispel the contention putforth on the side of the Department, the learned counsel appearing for the first respondent has drawn the attention of the Court to the decision in Union of India v. Bal Mukund & Ors. reported in 2009 INDLAW SC 754, wherein the Hon'ble Apex Court has held that even in customs cases, confession of a co-accused cannot be a basis for deciding charges against other accused. 10. As stated earlier, in the instant case, only the said Jayakumar Nair has given the alleged confession. It may be true that in the confession alleged to have been given by the said Jayakumar Nair, some material ingredients....