2018 (2) TMI 715

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....1087/2016-SMC, E/11088/2016-SMC, E/11089/2016-SMC, E/11090/2016-SMC, E/11091/2016-SMC, E/11092/2016-SMC, E/11142/2016-SMC, E/11167/2016-SMC, E/11186/2016-SMC, E/11234/2016-SMC, E/11280/2016-SMC, E/11316/2016-SMC, E/11317/2016-SMC, E/11318/2016-SMC, E/11412/2016-SMC, E/11415/2016-SMC, E/11466/2016-SMC, E/11467/2016-SMC, E/11468/2016-SMC, E/11567/2016-SMC, E/11568/2016-SMC, E/11569/2016-SMC, E/11570/2016-SMC, E/11571/2016-SMC, E/11728/2016-SMC, E/10828/2017-SMC, E/10829/2017-SMC, E/11022/2017-SMC Present Shri Sarju S. Mehta, C.A. with Shri R. Lalwani, Advocate for the Appellants Present Dr. J. Nagori, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra These Appeals are filed against the respective Orders-in-Appeal passed by the ld....

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....(Appeals) has observed that confessional statements furnished by the Directors of the ship breaking units before the officers have not been retracted and therefore it is binding on the Appellants. He submits that there is no question of retraction of the statements as the Directors had never admitted to clearances of old and used plates/waste scrap of iron and steel and iron plates as noted in the diary of Shri Bharat Sheth, the broker. Referring to the statement of Shri Varun Satya Pal Singh, Director of M/s Mariya Ship Breaking Pvt. Ltd. dated 27.3.2014, the ld. C.A. for the Appellants submitted that responding to the question 10 in the said statement, the Director had categorically stated that the entries mentioned at serial Nos.1 to 7 o....

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....udgment of the Larger Bench of this Tribunal in the case of Bhagwati Steelcast Ltd. Vs. C.C.E., Nashik - 2013 (293) ELT 417 (Tri-Mumbai). He has further submitted that in the statements of the Accountant Shri Manishbhai Himmatlal Patel of the broker Shri Bharat Sheth recorded from time to time, the entries recorded in the diary retrieved during the course of investigation revealed the manufacture and clearances of ship breaking scrap /MS plates to re-rollers were made against cash transaction. The said Accountant has in a detailed manner explained the codes used and the translations recorded in the said diary. However, he has fairly accepted that both the authorities below had not analysed these evidences elaborately nor recorded detailed f....