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2017 (12) TMI 1371 - AT - Central ExciseClandestine removal - It appeared that the appellant had been supplying laminated sheets of 3mm thickness to Railways and the quantity supplied was much in excess to that, which were shown to have been manufactured in the factory - it was also alleged that some supplies were made to Railways, were not covered by gate pass issued from factory - rejection of cross-examination - Held that: - the appellant was prevented due to sufficient reasons and genuine reasons from making a proper representation at the adjudication proceedings, as they were not having access to their own records at the relevant time, which were lying under seizure or possession of PICUP - also, sufficient reasons have not been assigned for denial of cross examination. Matter remanded back to the file of the adjudicating authority with directions to pass a reasoned order, after hearing the appellant, including providing of opportunity to cross-examine the witnesses necessary in support of their contentions - appeal allowed by way of remand.
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