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2016 (9) TMI 1174 - AT - Central ExciseConfiscation of seized SS Ingots - Recovery of Central Excise duty - confirmation of demand was drawn from certain private records recovered from the premises of the appellant unit and various statements given by the Director, Authorized Signatory, Gate Keeper of the appellant unit and other persons like transport drivers etc. - denial of cross examination - violation of principles of natural justice as due opportunity not being extended to the appellants to defend their case Held that:- as seen from the findings of the Original Authority the charge against the appellants regarding clandestine production and removal are considered to be supported by recovery of parallel set of invoice, private records, confessional statements of transporters, confessional statement of various concerned persons and inquiries conducted at various ends. It is apparent that the statements of various persons have been relied upon to draw the conclusion. In other words, the case is not only based on documents. Necessarily in such situation the appellants should have an opportunity to clarify their side by cross examining the persons who gave statement relied upon. This legal position has been fairly well settled by the Hon’ble Punjab& Haryana High Court in a recent decision in the case of G-Tech Industries vs. UOI [2016 (6) TMI 957 - PUNJAB & HARYANA HIGH COURT]. We consider it proper to remand the matter back to the Original Authority to follow the procedure set out in Section 9d of the Act and also follow guidelines as explained by the Punjab & Haryana High Court (supra). Accordingly, the impugned order is set aside. The matter is remanded back to the original authority for the decisions afresh. Due opportunity shall be given to the appellant to defend their case including personal hearing. - Appeal allowed by way of remand
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