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2023 (4) TMI 320 - AT - Central ExciseConfiscation of the excess stock, with redemption fine and penalty - serious discrepancy in the so called stock taking the appellant have requested for cross-examination of panchas - gross violation of principles of natural justice - HELD THAT:- As per the investigating officer excess stock of 32.15 MT was alleged as against the total stock recorded in RG-1 register of 625.710MT. The appellant have vehemently objected on this difference in the stock merely on the ground that no physical stock taking was conducted and methodology of the stock taking was not disclosed. The Learned Counsel, is agreed upon that the adjudicating authority was supposed to give the details of methodology in stock taking and also allowed the cross-examination of panchas. In this fact, the matter needs to be remanded to the adjudication authority for reconsideration after allowing the cross examination of panchas. It is settled law that once the penalty is imposed on the partnership firm it’s partner cannot be imposed penalty separately. This issue has been considered and settled by the Hon’ble Gujarat High Court in the case COMMISSIONER OF CENTRAL EXCISE VERSUS JAI PRAKASH MOTWANI [2009 (1) TMI 501 - GUJARAT HIGH COURT]. No penalty is imposable on Shri. Amit Gupta - Appeal is allowed by way of remand to adjudicating authority.
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