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2019 (1) TMI 561 - AT - Central ExciseClandestine removal - issuance of parallel invoices - cross examination of the witnesses and other persons whose statements were recorded, were not granted - principles of natural justice - Held that:- In the present case it is observed that the statements recorded of various persons are very vital evidence and once the same is retracted, the statement can be used only after cross examining the witnesses as provided under Section 9D of Central Excise Act, 1944. Passing an adjudication order without allowing cross examination is gross violation of principles of natural justice. The principle of natural justice is the foundation in any adjudication, if the principle of natural justice is not followed, the adjudication would become meaningless. It is also observed that the appellant have heavily contended that the alleged clandestine removal is trading activity of alleged clandestinely removed goods. It appears that no proper documents were produced in the earlier adjudication, however, an opportunity is given to the appellant to produce all the documents in support of their claim of trading activity. Penalty on Sh. Mahendra G Duggad, partner of the firm - Held that:- The partnership firm was already proposed the demand of duty and imposition of penalty under Section 11AC, therefore, separate penalty on the partner cannot be imposed. Appeal is disposed of by way of remand to the adjudicating authority for passing afresh order after observing the principle of natural justice.
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