M/S Metro (India) Wood Crafts Pvt. Ltd vs Collector Of Central Excise, Patna on 30 January, 2014
3.1The ld. Advocate also submitted that the affidavits furnished by the Appellant from eight job-work material suppliers, were also erroneously not considered by the ld. Commissioner on the ground that these witnesses were from un-organized sector and not maintaining proper accounts. This has also resulted in miscarriage ofjustice. It is his contention thatthe evidentiary value of these affidavits cannot be brushed aside in view of the judgement of the Honble Supreme Court in the case of Parle Beverage Pvt. Ltd. Vs. Commr. of Central Excise, Bombay : 1998 (98) ELT 585 (SC).