2019 (12) TMI 1427

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.... Tripathi, Authorized Representative ORDER PER: ANIL G. SHAKKARWAR After hearing both the sides duly represented by learned advocate Shri A.P. Mathur appearing on behalf of the appellant and learned A.R. Shri Anupam Kumar Tiwari appearing on behalf of the Revenue, I note that 200 Bags of Betel Nuts belonging to the appellant along with truck were confiscated by Original Authority holding that B....

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....lant has submitted that the statement dated 02 February, 2016 was retracted and retracted statement was relied upon by learned Commissioner (Appeals) and once the statement was retracted the Original statement did not have evidential value. Learned A.R. has submitted that after retraction of statement the appellant was once again called by Revenue for tendering the statement and appellant did not ....