2003 (7) TMI 229

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....), dated 2-4-2002 passed by Commissioner of Central Excise (Appeals) setting aside the Order-in-Original confirming the demands solely on the basis of statement recorded from the proprietor of the respondent concern with regard to manufacture and clearance of goods clandestinely. Before the Commissioner, the contention raised was that these statements were not voluntary and there was no corroborat....

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....here was no statement of any customers recorded. He also noted that the reading of the statement in its entirety would show that the persons have contradicted their earlier portion of the statement at the latter portion. He also noticed that the statements are not supported with any corroborative material evidence. He has noted that the case has been built on presumption and assumption on which ba....

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....s held to be substantiated in terms of the statement recorded and the details found in the private account books. The retraction of the statement was not acceptable and the Magistrate had noted that the statement had been given voluntarily. DR Shri A. Jeyachandran prays for accepting the statement for confirming the demands in the light of the Apex Court judgment. 3. Counsel Shri T. Ramesh poin....

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....On a careful consideration, I find lot of force in the submissions made by Counsel. The revenue has not raised any ground on the various findings recorded by the Commissioner (Appeals). The only ground that they have taken up is the voluntary admission before the Customs/Central Excise Officers need not be proved as there is no assumption that they were not coersion. There is no dispute on this po....