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2017 (11) TMI 700 - AT - Central ExciseClandestine removal - shortage of goods - M.S. Ingots - method of stock-taking - Held that: - for fair adjudication of the case, and to ascertain how the stock taking was done, the cross examination of the punch witnesses was required. Moreover, as per the show cause notice as stated by the Ld. Counsel for the appellants that 10 PCS of each size has been weighted and on the basis of that, the average weight has been drawn. This fact is to be ascertained from the panch witnesses whether the stock taking was done physically or on eye estimation basis - Denial of cross-examination of panch witnesses is a gross violation of principle of natural justice - appeal allowed by way of remand.
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