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2019 (7) TMI 825 - AT - Central ExciseClandestine removal - SSI denied on the ground that the units have suppressed the production / clearances with an intent to evade payment of excise duty - ex-parte order - principles of natural justice - HELD THAT:- Even though the appellants have challenged the demand on the ground that the author of these papers was not investigated but the fact remains that the clearances mentioned in the said papers stand accepted by Shri Mashrubhai Bharwad, tempo driver, who had transported these goods to M/s SCEL. Further Shri Yogeshbhai Shah who is Managing Director of M/s SECL and partner of M/s Mili Detergent Industries himself has accepted that the papers pertained to goods cleared by the three units to M/s SECL. In such case when the partner of the consignor unit and Managing Director of consignee unit has accepted removal of receipt of goods from M/s Mili Detergent to M/s SECL, it leaves no doubt that the details found in loose papers pertain to clandestine clearance by three units to M/s SECL. Principles of natural justice - grant of cross examination - HELD THAT:- The cross examination of Shri Mashrubhai Bharwad was already allowed earlier and therefore there was no reason for the adjudicating authority to grant cross examination again and again and cannot be considered to be violative of principles of natural justice. There is no reason to grant cross examination of the officers as there is no doubt about the investigation proceedings. The clandestine removal stands by the consignors as well as consignee and also by the transporter stands accepted - appeal dismissed - decided against the assessee.
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