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2015 (10) TMI 1241 - AT - Central ExciseClandestine manufacture and removal of goods - Imposition of penalty - Held that:- It is observed that appellant requested for cross examination of the panch witnesses, which was not granted. As per Para 11.12 of the O.I.A. Dated 19.04.2011 a Report was called by the appellate authority from the Jurisdictional Assistant Commissioner. Jurisdictional Assistant Commissioner in his letter Dated 06.04.2011 stated that the affidavits filed were as a result of afterthought. Statement of Shri Hitesh Pathak and statement of Shri Chetan R. Dhruv, Managing Director Dated 16.11.2005 etc., have been mentioned in the observations of the first appellate authority. It is the case of the appellant that all these statements were not relied upon statements in the Show Cause Notice therefore, the same cannot be made the basis for deciding the case. It is observed that there has been a violation of the principles of natural justice for which the case is required to be remanded back to the Adjudicating Authority with the directions that all the statements mentioned in the findings of the first appellate Authority’s order dated 19.04.2011, and not mentioned in the Show Cause Notice, should be made available to the appellants for defending their case properly. - Matter remanded back - Decided in favour of assessee.
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