2016 (12) TMI 845

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....wal for the Respondent. ORDER 1. Heard Smt. Anjana Singh, learned counsel for applicant and Sri Nikhil Agrawal, counsel for respondent. 2. Pursuant to this Court's order dated 30.08.2010 passed in Central Excise Reference no. 5 of 2004, Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as 'Tribunal'), has referred following questions for op....

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....Guj.). Therein Court held that statement recorded under Section 14 of Central Excise Act, 1944 (hereinafter referred to as 'Act 1944') need not be proved by placing on record corroborative material. In absence of any corroborative material, no demand can be raised merely on the basis of statement recorded under Section 14 of Act 1944, particularly when subsequently Assessee has retracted s....

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....t be corroborated by further credible evidence that there is clandestine removal of molasses but on mere statement and that tooo of the kind of statement as we have noticed above, it cannot be said that there is an admission and no further corroboration is required. Question no. 1 is answered holding statement under Section 14 of Act 1944 is admissible but mere statement will not be sufficient to ....