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2018 (10) TMI 1467 - AT - Central ExciseClandestine removal - opportunity to the appellants to cross examine the department witnesses declined - principles of natural justice - Held that:- From the panchnama dated 08.08.2011 as prepared during the search of the factory as well as residential premises of the present appellant, it appears that the various records in the form of loose kacha parchi, gutkas, books etc. were recovered. Admittedly, all these documents were showing clearance of bare copper wire. The plea of proprietor of appellant as apparent from his statement that due to stiff market competition pucca record/invoices were not raised is not at all sustainable. The Department is observed to have been meticulous in examining the records even of the transporters, i.e. the locally available tempos/ rickshaws and even the private vehicles to M/s Reliance Cable Industries and the other customers of the appellant and have concluded the corroboration of alleged clandestine removal of bare copper wire by the appellants. Even the records recovered during search in the premises of M/s Reliance Cable Industries there was apparent corroboration to the values at which the finished goods as well as the raw material was sold by the appellant to them. Not only this, there is the admission in the statement of Shri Lalit Jain that he had been purchasing both accounted and unaccounted bare copper wire from the appellants. As far as the plea about no opportunity for cross examination of the witnesses as have been relied upon by the Department for confirming the impugned demand against the appellant, it is observed from the record that the appellant requested for the cross examination of three panch witnesses only - Appeal dismissed.
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