Appellant paid the CVD. He submits that the statement placed by the learned Advocate is unsigned and not supported by any material and therefore ... that the said documents were unsigned. In our considered view, the Appellant should be given an opportunity to place statement with supporting material before
material. Further, these computer print outs are unsigned copies. He drew our attention to the statement of Shri Iyyakannu wherein he has admitted inadequacy
upheld merely on the basis of unsigned documents and the documents found from third party etc. or uncorroborated statement unless there is tangible, independent, proof ... material, electricity consumption, statements of workers, actual transportation of goods, statement of purchasers. That as per basic Rule of Evidence, unsigned copies of documents
labour contractor. He further contended that slips pertaining to removals and statements of witnesses were not sufficient to establish clandestine removal based on the decision ... referred that RUD H-1 was unsigned, the learned Commissioner has relied upon it by stating that these unsigned sheets are reflection of unrecorded production
case, the aforesaid statement of the counsel for the respondents cannot be accepted. This fact clearly proves the conclusion that the statements of the concerned ... force. These statements were voluntarily made by the deponents before the central excise officers. Even if any of the statements were retracted subsequently, it cannot
such documents would be needed. It is also seen that the comparative statement set to have been filed awarded is blacked out and most ... have not been made available even to the Tribunal and unauthenticated and unsigned documents were relied upon, which could not be used, even if they
grounds of cenvat credit taken on unsigned invoices bearing declaration that This computer generated paper does not need signature.
2. amounting ... cenvat credit Rules, 2004 as amended.
Accordingly, the documents namely, bank statements, list of Input Service Providers, Debtors ledger, statements showing total credit taken
that FOB value was inflated is baseless. Paper book 12 contains financial statement disclosing purchase, sale of gold and stock maintained. That was un-rebutted ... volume-II of the paper book, it was submitted by Appellants that unsigned and unauthenticated documents were appearing therein. Such documents are not evidence
challans-cum-proforma invoices. These were corroborated by investigation by recording the statements of the appellants who initially confessed to the offence and made certain ... case. Once the author of the documents is uncertain or documents are unsigned then the same cannot be put to test and scrutiny
challans-cum-proforma invoices. These were corroborated by investigation by recording the statements of the appellants who initially confessed to the offence and made certain ... case. Once the author of the documents is uncertain or documents are unsigned then the same cannot be put to test and scrutiny
