Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1328 - AT - Central ExciseClandestine removal - principles of natural justice - copies of the “un-relied upon documents” were not given - Held that: - It appears that the Kacchi Parchies show the purchase of raw material both by the assessee-Appellants as well as by some other unit. The details of purchase of the raw material were available on Kacchi Parchies. Further mention of the word „SCRAP‟ on the Kacchi Parchies shows that it was for the manufacture of the aluminium wire as well. The allegation of the assessee-Appellants that non-relied upon documents were not supplied, it appears that initially they have requested for the same, but, later, during the course of personal hearing dated 18.07.2014, they have not pressed for the same - there was no justification for grant of the cross-examination, as rightly observed by the lower authorities. Further, no request for cross-examination of any person was made during the personal hearing held a number of times. Even on the concluding date i.e 18.07.2014, the assessee-Appellants did not press for cross-examination of any person. This is merely an afterthought to buy time for delaying the proceedings. The assessee-Appellants have used the Kacchi Parchies for purchase of the unaccounted raw material and sale of the finished goods. When it is so, then there are no reason to interfere with the impugned order and the same is hereby upheld - appeal dismissed - decided against assessee-appellant.
|