2026-VIL-1591-CESTAT-DEL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Reliability of documents seized during search for establishing clandestine removal, Contradictions in evidence of panch witnesses and investigating officers, Requirements of evidence for proving suppression or concealment of production – The Department relied on the Panchnama drawn during the search and documents listed therein to establish clandestine removal and proposed duty demand. The appellant contended that the panch witnesses in their cross-examination categorically stated that no such documents were recovered during the search and that the Panchnama contained contradictions regarding timing of the search and execution – Whether the demand for central excise duty can be sustained on the basis of documents purportedly seized during search when panch witnesses contradict the recovery of such documents and the Panchnama contains contradictions as to dates and timing – HELD – The Panchnama drawn during search is not reliable as Panch witnesses gave contradictory statements regarding the time of conclusion of the search; documents mentioned in the Panchnama and not produced before the Adjudicating Authority are not reliable evidence to allege clandestine removal - When the documents on the basis of which the demand was proposed in the show cause notice were not shown to the appellant and are not produced before the appellate authority for verification such documents are not reliable evidence - The statement of the appellant's proprietor recorded during investigation wherein he stated that he was not aware who prepared the rough entries and was signing first and last page without understanding the contents was not contradicted by the Revenue with cogent evidence and therefore cannot be treated as an inculpatory statement - With deduction of clearances based on unreliable documents the total turnover falls within the Small Scale Industries exemption limit and the appellant is not liable to pay duty. Consequently the impugned order is set aside and the appeal is allowed
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