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2016 (11) TMI 1221 - AT - Central ExciseDemand - clandestine removal of manufactured goods - Toughened Laminated Glass - Insulated Glass Unit - cross examination - principles of natural justice - Held that: - the appellants had requested to cross examine Shri Ram Mohan whose statement is much relied by the Department. The adjudicating authority has failed to grant permission to cross-examine Shri Ram Mohan which is noted in para 20 of the Order-in-Original. The adjudicating authority has observed that 'the request for cross-examination is only a dilatory tactics on the part of the appellants to prolong the adjudication process and that it was just a statement of facts made by Shri Ram Mohan and not related to his opinion on any matter or on a subject. That the denying of cross-examination of Shri Ram Mohan is not prejudice to the interest of the fair play and principles of justice'. When the Department relied upon the statement of Shri Ram Mohan and his acceptance with regard to emails, the appellants ought to have been given a chance to cross-examine him. The investigation is too shabby and evidences are not sufficient to establish that appellant is guilty of clandestine removal of goods, The figures in e-mail messages relied by department showing column such as Commercial/Tax figures do not tally with the figures in the books of accounts maintained by appellant which cuts the root of the Department's case. The buyers shown in the sales statement were not questioned or their stocks verified. This together with the fact that all statutory records were proper, would go to establish that Department has failed to prove the case put forward in the show-cause notice. Appeal allowed - demand not sustainable - decided in favor of appellant-assessee.
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