Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 546 - AT - Central ExciseClandestine manufacture and removal - melting scrap and M.S. Ingots used in the manufacture of M.S. Steel ingots, rolled bars and rods, falling under Chapter 72 of the Central Excise Tariff Act, 1985 - Though, pursuant to the direction of the Tribunal, the original authority had called the witnesses for cross-examination, but they did not tender themselves for the same - principles of Natural Justice - Held that: - the Department has not made any serious efforts to ensure the presence of the witnesses. Since the witnesses did not appear for cross-examination, the original authority should have given a clear finding regarding application of provisions of Section 9 D (1) in the present proceedings. In this context, the law is well settled that admissibility of evidence is required to be followed in the adjudication proceedings, wherein the adjudicating authority is required to examine the witnesses and thereafter, to form the opinion about the admissibility of statements tender by them - In the present case, since the Adjudicating Authority did not observe the mandates of Section 9 D of the Central Excise Act, 1944, which is mandatory in nature, in our considered view, reliance cannot be placed on the statements of various witnesses alone, to frame the charges against the appellant for confirmation of the adjudged demand. The evidences available in the present case are not sufficient enough to establish a case of clandestine manufacture and clearance on the part of the main appellant company - appeal allowed - decided in favor of appellant.
|