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2017 (3) TMI 774 - AT - Central ExcisePrinciples of natural justice - confiscation of excess found goods - currency - Held that: - the Revenue’s entire case is based upon the loose chits recovered during the course of search of the factory read with the statements of various persons. Though the appellant had made a request for cross examination of the said deponents so as to establish the veracity of the truth of the said statements, the adjudicating authority has neither referred to the said request nor decided on the same and proceeded to pass the final impugned order - There is no justification for jettisoning the procedure statutorily prescribed by plenary legislation for admitting into evidence and statement recorded before the Gazetted central Excise Officer - matter is remanded for consideration afresh - appeal allowed by way of remand.
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