2016 (12) TMI 1169

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....atin Mahajan, Advocate for the Appellant(s) Shri D.K. Deb, Assistant Commissioner, (AR), for the Department ORDER Heard on the stay application. The brief facts of the case are that the police raided the residential premises of this appellant, Sanjay Rathore, on 3rd August, 2011 and found two packaging machines. The police booked a case under Sections 272, 420, 467, 468 & 471 of IPC and r....

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..... There is no seizure of any machine, raw material or finished goods by the Revenue. The whole basis is the statement of Sanjay Rathore which cannot form the basis for raising the demand more particularly when such statements have been retracted. It is further urged that clandestine removal needs to be proved on the basis of corroborative evidence which is absent. It is further urged that the appe....

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....under Section 27 of the Indian Evidence Act and reliance is also placed on the rulings in the cases of Sanjeev Kumar Versus Commissioner of Central Excise, Chandigarh reported at 2016 (332) E.L.T. 338 (Tri. - Delhi), Commissioner of Central Excise & Customs, Surat-II Versus Manikchand G. Sharma reported at 2010 (257) E.L.T. 87 (Gujarat) and also reliance on the case of Commissioner of Central Exci....