TMI Blog2024 (4) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... D of Central Excise Act and thereafter only the statement could have been relied upon as an evidence but the adjudicating authority has neither made any comment on the affidavit filed by appellant nor conducted any examination-in-chief. Therefore, there is a gross violation of principles of natural justice in this case. Accordingly, the matter needs to be reconsidered, limited to the imposition of penalty under Rule 26 on the present appellant. The matter is remanded to the Adjudicating authority for passing a fresh order, after compliance of principles of natural justice. - HON'BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR Shri Paresh V Sheth , Advocate for the Appellant Shri Anoop Kumar Mudvel , Superintendent ( AR ) for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... injal Brass Products had purchased the scrap from a trading firm and not from M/s Illesh Exports. Therefore, since there is no transaction with M/s Illesh Exports, there is no question of abating the evasion of duty by M/s Illesh Exports. Consequently, no penalty under Rule 26 is imposable on the appellant. It is his submission that the statement was misinterpreted and the clarification given through affidavit was not considered by the Adjudicating Authority. 3. On the other hand Shri Anoop Kumar Mudvel Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. I have carefully considered the submission made by both the sides and peruse the record. I find that the present appellant has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd without payment of duty to M/s. Kinjal Brass Products, Jamnagar and for which payment was received in cash. 35.2 Thus, I find that Shri Amrutlal Veljibhai Chanderia, Authorised Signatory of M/s. Kinjal Brass Products, Jamnagar has purchased total 35 MTs of Brass Scrap valued at Rs. 31,50,000/- from M/s. Ilesh without bills/invoices and without payment of Central Excise duty of Rs. 10,84,966/- leviable/payable thereon. Thus, I find that Shri Amrutlal Veljibhai Chanderia, Authorised Signatory of M/s. Kinjal Brass Products, Jamnagar, is the person who has acquired possession of clandestinely cleared dutiable goods without payment of duty, and which are held liable for confiscation under Rule 25 of the Central Excise Rules, 2002. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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