2017 (4) TMI 1209

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....eal against the impugned order dated 08.12.2008 passed by the Commissioner, Central Excise (Appeals), Jaipur-II. 2 Brief facts of the case are that the respondent is engaged in the processing of Cotton and Man Made Fabrics, falling under Chapter 52 and 55 of the Central Excise Tariff Act, 1985. The anti-evasion team of Central Excise Commissionerate, Jaipur-II paid a surprise visit to the factory....

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....e records. 5. On perusal of the impugned order, I find that the ld. Commissioner (Appeals) has extracted the following observations of the ld. adjudicating authority to hold that the charges levelled against the appellant cannot be sustained: "The learned Additional Commissioner in internal page 12 Para 21 to 27 made his observations after examining the facts and evidence on record. The learned ....

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....t no documentary proof were produced by the investigating officers with regard to transport of goods. In Para 25 of the order the Learned Additional Commissioner, with regard to the confessional statement of Shri P.K. Jain and Shri Bhairulal Agarwal has observed that it was a settled law that statement at best oral evidence and cannot have independent existence in the absence of any material evide....