S.G. Gokani ORDER
S.G. Gokani, J.
1. Since all these Tax Appeals contain common questions of facts and law, they are being decided by this common order. Challenging the order of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad ("CESTAT" for short) dated 15th July 2013, Revenue has challenged the same in both these Tax Appeals, raising the following substantial questions of law for our consideration:--
(a) "Whether the CESTAT, while passing Order No. A/10817-10820/WZB/AHD/2013 dated 15.07.2013, was correct in holding that there is no evidence of illicit clearance available despite holding that there are suspicion of illicit clearance and the Department proved the entire modus of illicit clearance on sample basis?"
(b) Whether the Customs, Excise & Service Tax Appellate Tribunal while passing Order No. A/10817-1820/WZB/AHD/2013 dated 15.07.2013, was correct in holding that evidences collected by Departments are admissible evidences only for one offence while the same set of evidences only for one offence while the same set of evidence are insufficient to establish another offence?
(c) Whether the Customs, Excise & Service Tax Appellate Tribunal, while passing Order No. A/10817-1820/WZB/AHD/2013 dated 15.07.2013, was correct in admitting the evidences for the past clearance and ignore the evidences for the remaining clearances?
(d) Whether the Customs, Excise & Service Tax Appellate Tribunal, while passing Order No. A/10817-1820/WZB/AHD/2013 dated 15.07.2013, was correct in holding that the statement has been retracted even though the same person has admitted the depositions made in the retracted statements in his statement recorded subsequent to the retraction?
2. We have heard learned counsel Ms. Amee Yagnik for the Revenue and with her assistance, examined the material on record. In the following factual background, these appeals arise.
3. Messrs. Saakeen Alloys Private Limited, which is engaged in the manufacture of CTD/Round bars, is situated at Visnagar-Mahesana Road, District Mehsana. On the premises of Messrs. Saakeen Alloys Private Limited and Messrs. Sunrise Enterprises, Mahesana simultaneous searches were carried out wherein three note-books and one pen-drive were recovered containing details of illicit clearances made by the said M/s. Saakeen Alloys Private Limited. On 24th November 2007, at the business premises of M/s. Kodiyar Transport Services, Mahesana search was carried out and various documents containing the invoices issued by M/s. Saakeen Alloys Private Limited were recovered. Statement of one Mr. Mohammed Altaf Alambhai Kapadia connected with Messrs. Saakeen Alloys Private Limited was recorded on 23rd November 2007 which was, within a short time, retracted. Statement also was recorded of the proprietor of M/s. Sunrise Enterprises where he agreed to be the main supplier of Messrs. Saakeen Alloys Private Limited. This statement too was retracted very soon. Likewise, statements of proprietor of M/s. Khodiyar Transport Service, Mahesana and Excise Manager of Messrs. Saakeen Alloys Private Limited were recorded and on the basis of pen-drive seized, panchnama and other documents were drawn. On the basis of entire material, show cause notice was issued by the Commissioner of Central Excise dated 7th October 2010 demanding the duty amounting to Rs. 1,93,26,138/-. Out of this total amount, Rs. 1.85 Crores [rounded off] was based on the data contained in the note-books and pen drive recovered from Messrs. Sunrise Enterprises and remaining Rs. 8.50 lakhs [rounded off] from the parallel invoices recovered from the office of the transporter-M/s. Khodiyar Transport Services.
4. The order-in-original was passed on 7th October 2010 confirming the entire demand mentioned in the show cause notice. This was when challenged before the Commissioner of Central Excise, it confirmed the demand and imposed matching penalty.
5. Aggrieved by such action of both-order in original and that of the Commissioner, the Tribunal was approached by the respondent-assessee and the Tribun........