M/S.ANGHINGHU NICE TOBACCO Vs. CUSTOMS

JUDGEMENT

(1.) This appeal, has been filed by the appellant/assessee under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as "?the Act "?), challenging the order of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (for brevity "?the Tribunal "?), dated 13.08.2010, in Final Order No.894/2010.

(2.) The above appeal was admitted, on 01.04.2011, on the following substantial questions of law:-

(3.) Mr.S.R.Sankaraeshwaraa, learned counsel for the appellant submitted that though this Court has admitted the appeal only on two substantial questions of law, the Court may consider substantial question of law no.D, which is as follows:- "?D. Whether the statements obtained during investigation and listed in relied upon can be ignored if they are not comfortable to proceedings to the revenue when the statements under Section 14 of the Central Excise Act, 1944 before the Superintendent are admissible as evidence in the proceedings and is not against the principles laid down in Hon'ble High Court of Calcultta in Manidra Chandra Dey Vs. CEGAT 1992 (58) ELT 192 (Cal) "?Confessional statement even if found admissible, should be treated as light weight document needing independent corroboration by other than the confessional statement of the accused is relevant "?? "?