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2015 (8) TMI 342 - AT - Central ExciseConfiscation and seizure of goods - Shortage of finished goods - Imposition of penalty - Respondents illicitly cleared the goods from their factory - Cross examination not granted - Held that:- Commissioner (Appeals) observed that the Show Cause Notice dt.03.05.1993 in respect of seizure of the goods, has already been adjudicated, the Deputy Commissioner, Surat. The re-adjudication of the said case done by the Adjudicating authority in the present de-novo adjudication order, cannot be sustained. It is noted that the Deputy Commissioner, C.Excise already adjudicated the Show Cause Notice dt.06.05.1996 vide OIO dt.14.11.1996 and therefore, the confiscation of the goods and imposition of redemption fine in respect of the seized goods by the Adjudicating authority in de-novo adjudication cannot be sustained. Regarding demand of duty along with interest and imposition of penalty by the Show Cause Notice dt.28.01.2000, I find that the Respondent challenged authenticity and the preparation of the Panchnama. It has contended that the demand of duty on the basis of the diary has no nexus with the Respondent’s factory. The Respondent also requested for cross examination. Commissioner (Appeals) had discussed the matter in detail on all the issues. Revenue filed this appeal against the impugned order only on the ground that by not producing the witnesses for cross examination, the Panchnama cannot be treated as invalid evidence. The learned Authorised Representative for the Revenue stated that Panchnama was prepared in the presence of the representative of the Respondent Company. Therefore, there is no requirement of cross examination of the Panchas. - statement against the assessee cannot be used without giving them opportunity of cross-examining deponent. Cross-examination is a valuable right of accused/noticee in quasi-judicial proceedings, which can have adverse consequences for them. - No reason to interfere the order of the Commissioner (Appeals) - Decided against Revenue.
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