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2018 (2) TMI 1012 - AT - Central ExciseValidity of SCN - cross-examination sought of employees who left the organisation - only challenge to the impugned order is by trying to shift the responsibility on two employees, who have later left the organisation - Held that: - It is apparent that the show-cause notice is not merely based on the statements. A lot of records have also been recovered from the appellant's premises as well as from M/s.B.G. Shirke Construction Technology Ltd., Pune, and thus simply because of two employees whose statements have been relied upon and, according to the appellants are not traceable and therefore, cross examination cannot be granted is not sufficient to dislodge the impugned order. The appellants are trying to defeat the proceedings by seeking cross examination of the people who were their employees and have now left. They are not traceable by the appellants too. They cannot escape by challenging the valuation of goods where they failed to co-operate and where reasonable opportunity has been given done by the Revenue, to give proper valuation. Appeal dismissed - decided against appellant.
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