2017 (8) TMI 1170

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....LIDHAR & PRATHIBA M. SINGH JJ Appellant Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Namrata Bharti, Advocate   Respondent Through: None O R D E R 1. These two appeals by the Commissioner, GST Delhi (East), New Delhi ('Department') under Section 35G of the Central Excise Act, 1944  ('CE Act') are directed against a common final order dated 28th December, 2016....

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....e order in original dated 27th March, 2009 passed by the CCE a demand of Rs. 4,34,73,449.87/- was confirmed. Apart from this, penalty and interest was also levied. 4. Aggrieved by the above adjudication order, both the Respondents filed their respective appeals before the CESTAT which were allowed by the common impugned order dated 26th December, 2016. 5. The Court has heard the submissions ....

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....iance is placed by the Department on the statement made by Mr. S. K. Chopra which, however, was retracted. During cross-examination, Mr. Chopra claimed that the initial statement was recorded under threat of arrest.   8. As far as the 102 slips found in File 25 of the seized records was concerned, reliance is placed by the Department on the statements recorded of one Mr. Gopal Krishnan as ....