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2015 (4) TMI 775 - AT - Central ExciseClandestine removal of goods - Denial of cross examination request - principle of ejusdem genris and harmonious construction - arbitrarily rejection of the report of Institute of Paper Technology - Held that:- In this case charge of clandestine removal has been alleged against the appellants on the basis of certain records and statements of some persons relied upon were not allowed to be cross examined remained unproved. Moreover, report of the Institute of Paper Technology to determine the production capacity by the appellant was rejected by the adjudicating authority on the premise that the said report could not be applied to past period. The adjudicating authority is not an expert to determine the production capacity but an expert from the Institute of Paper Technology examined the production capacity of the appellant and after inspection of the factory of the appellants and collecting necessary data for production capacity, the expert determined the production capacity for working plant during the period 1996-97 and 1997-98. Therefore, without tangible evidence or without being obtaining expert s opinion on the issue the said report determining the production capacity cannot be rejected by the adjudicating authority. Moreover, machine log sheets were specifically directed by the Tribunal to examine in depth but the adjudicating authority rejected those machine log sheets on the ground that the same are manipulated and afterthought. In these circumstances, I hold that the adjudicating authority has not considered any defence taken by the appellant in remand proceedings. But pass the order by confirming the demand against the appellants and imposition of penalty in mechanical manner. - Impugne order is set aside - Decided in favour of assessee.
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