demand holding that the defence taken by the appellant is an
afterthought. The statement of the appellant was recorded on
29.03.2017 but the letter ... used jackets. The letter dated 31.01.2017 cannot at all be the
afterthought. The demand is prayed to be set aside on this ground
only
visit of his factory and residential premises and it was only an afterthought and that too after a gap of two years. He came with ... only retraction of his earlier statement of 4.10.2001 which was clearly an afterthought only with the motive to mislead the department and subsequently defraud
bills, documentary evidence produced authentic
melting reports) are without verification. documents. Authorities
afterthought/fabricated. ignored them instead of
verifying. Documents
prove lawful stock.
Rejection without ... delayed retraction, without immediate complaint to
judicial authorities appears to be an afterthought aimed at
escaping liability. Furthermore, these statements were not
Customs Appeal
make
legalized the transactions and the possession of the seized gold is
afterthought. Therefore, the said documents cannot be relied
upon. To support his contention ... instance are therefore clearly
discountable as being tutored, managed, involuntary and an
afterthought and therefore hold no evidentiary value. Also it is
established law that
Kalpana Industries Limited vs Daman on 26 June, 2024
Customs, Excise & Service Tax Appellate
imposed penalty on everyone except on Ganesh Jayaswal;
Retractions are an afterthought, Cross examination is not a right and hence
denied.
8. Learned Advocate further ... under Section 108 of the Customs Act,1962 and
rebuttal was an afterthought and hence not to be relied upon.
17. Before we proceed further
appellant that family gold was melted,
except stating that this is an afterthought. It is interesting to note
that the search of appellant ... arrested. The
claim of the appellant can be brushed aside as an afterthought.
However, in the entire scheme of things in the case, we find
imposed penalty on everyone except on Ganesh Jayaswal;
Retractions are an afterthought, Cross examination is not a right and hence
denied.
8. Learned Advocate further ... under Section 108 of the Customs Act,1962 and
rebuttal was an afterthought and hence not to be relied upon.
17. Before we proceed further
dated 17.05.2017. It is
merely mentioned in the SCN-2 as 'afterthought'
without any verification. It is not the case that
the appellant ... Statement of
procurement of trading goods cannot be brushed
aside as afterthought.
8.15 It is noted that the Central Excise duty is levied
on goods
bail
applications?
(viii) Now, the most damning evidence of
afterthought manipulation and fabrication of
documents by Shri Kiran Vishwanath Patil is as
under:
As stated ... intercepted with the gold bars.
The said Transfer Voucher was only an
afterthought with connivance with the said
M/s Kalpadruma Gems & Jewels India
