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2018 (5) TMI 685 - AT - CustomsImport of crude Palm oil at concessional rate of duty - Proof of manufacture of laundry soap - Principles of natural justice - directions given to cross-examine the said Shri Rajeev Singhal of M/s. Mega Sales - Held that: - there is failure on the part of the Ld.Commissioner to exercise jurisdiction vested in him for ensuring the attendance of witnesses. As Mr.Raveev Sighal was the witness of Revenue, it was the duty of Revenue to produce him for examination and cross- examination, as required under the provisions of section 9D of the Central Excise Act. In absence of such examination/cross-examination of Mr.Rajeev Singhal, the evidence recorded from him has to be eschewed and/or excluded and cannot be relied upon for taking any adverse view against the appellant assessee. The appellant have maintained proper records and there are periodical remarks of checking by the appropriate officer of the Department. Further it is also admitted fact that the appellant have cleared laundry soap on payment of applicable state tax/VAT upon removal of laundry soap, which fact is not controverted on investigation. In view of these facts and circumstances, there is no violation on the part of the appellant under the provisions of the Customs Act read with Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. The allegations in the SCN are presumptive and unsubstantiated - the demand of penalty have been confirmed mechanically, without application of mind - appeal allowed - decided in favor of appellant.
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