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2016 (10) TMI 306 - HC - Central ExciseEvasion of excise duty - Validity of adjudication order - violation of principles of natural justice - documents which have been relied upon by the department in the adjudicating process were not made available to the petitioner despite requests thereof being made - adjudicating authority has placed reliance on the evidence of the co-accused who is an accomplice - deponent was not allowed to be cross-examined - Held that:- the forensic report is discussed in the writ petition. It relates to forgery of invoices. The department had referred to the copies of the official invoices and copies of the forged invoices to the Government Examiner of Questioned Documents, Directorate of Forensic Sciences, Ministry of Home Affairs for their opinion and report. The report is available to the petitioner, at least after the impugned order. Nothing has been placed on record to suggest that the report of the forensic expert is wrong. In the present case it is not merely the forensic report but the conspectus of the facts and the documents that were taken into consideration by the adjudicating authority. Period of limitation - Held that:- the impugned order finds that, the petitioner is guilty of suppressing documents during investigation and evasion of payment of appropriate duty on excisable goods. Nothing in Section 11A of the Central Excise Act permits the Court to come to a different finding, in conspectus of the facts of the present case, that the claim of the department is barred under Section 11A. The impugned order narrates as to how the petitioner had gone about their business of concealing and suppressing the transactions from the department. It was discovered at a later stage. The mechanism by the petitioner for concealment and evasion used was so well-organised that it had evaded the notice of the personnel posted at the factory premises of the petitioner. Therefore the mere fact that the personnel of the Excise was officially posted in the factory premises and that there is no allegation of omission ipso facto does not absolve the petitioner from a charge of evasion of duty. - Decided against the petitioner
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