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2017 (3) TMI 1211 - AT - Central ExcisePrinciples of natural justice - abrasive stones - demand of duty on the basis of loose kuchhi slips - Held that: - the appellant has submitted a Chartered Accountant’s certificate indicating the percentage of clearance of various types of abrasive stones. They have also submitted the average price prevalent in various time periods for the various types of abrasive stones. But we find that the adjudicating authority has not considered these submissions and in any case not discussed the same in the impugned order. He has also gone ahead and adopted the valuation of the entire abrasive stones as pertaining to one type and adopted the higher value of such abrasive stones. The appellants have also sought the cross-examination of Shri Mukesh Sahu as well as Shri Jitendra Hinger which was denied. To satisfy the principles of natural justice, we are of the view that the adjudicating authority should permit the cross-examination of these witnesses. The case needs to be remanded back to the original adjudicating authority for making good the deficiency of breach of natural justice - appeal allowed by way of remand.
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