2017 (12) TMI 1192

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....tements of Shri. Abdul Razzak Mundrawal, Director of M/s. Madhav Iron, Shri. Tayabibhai Bharmal the Directors of M/s. Silver Star, Shri. Sayad Hussain Chaoudhery, Shri. Shantaram Namdev Yadav and weighment slips containing details of clandestinely removed M.S. ingots. All the above witnesses have admitted the clandestine removal of 51.715 MT M.S. ingots to M/s. Madhav Iron & Casting Pvt Ltd. Accordingly, demand was confirmed and Ld. Commissioner(Appeals) had upheld the demand therefore appellant is before me. 2. Shri. M.P. Joshi, Ld. Counsel for the appellant mainly submits that at the time when this clandestinely removed goods alleged to have received by the appellant, the present management was not there as this unit was taken over fro....

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.... Mundrawal is evidence of hearsay which is not admissible in the court of law. All other statements and records related to M/s. Silver star being 3^rd party evidence cannot be used against the appellant. In the judgments cited by the Ld. Counsel, in case of B.N. Jadeja(Supra) held: 11. Whatever Shantigar and Meraman have stated before the oms officers inculpating the appellant being based solely on what was allegedly told to them by constable Jivabhai, is more in the nature of hearsay evidence and not based on any personal knowledge. It is the basic fundamental of the law that the hearsay evidence can never be taken into consideration, much less for basing any conclusion. The same at the best can provide a corroborative evidence, if the ....