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2018 (3) TMI 248 - AT - Central ExciseClandestine removal - It was alleged that unaccounted finished stock of aluminium ingots weighing 18,503 Kgs valued at ₹ 18,78,592/- was seized along with some documents under a panchnama - principles of natural justice - Held that: - It is seen that the show-cause notice is based on the documents recovered and panchnama made during the search of the factory. The show-cause notice also relies on the statements of Shri N.M. Surana. Other than these evidence no evidence has been relied in the show-cause notice. In these circumstances, cross examination of the investigating officers and range officers is irrelevant and has rightly been denied by the Commissioner - The investigating officers and range officers are not witnesses in the impugned show-cause notice and therefore, any cross-examination of these officers would not serve any purposes. As regards the non-supply of documents the impugned order records that the co-noticee Shri N.M. Surana had acknowledged the receipt of the impugned notices along with all the annexures thereof. In these circumstances, it is established that all the relied upon documents were furnished to the appellants and therefore, their request for supply of such documents was not correct. Appeal dismissed - decided against appellant.
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