TMI Blog2010 (4) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... -WZB/MUM/C-IV/SMB - Dated:- 13-4-2010 - Shri Ashok Jindal, Member (J) Shri A.V. Naik, Advocate, for the Appellant. Shri N.A. Sayyad, JDR, for the Respondent. [Order]. - This is the third round of litigation. The brief facts of the case are that during the course of transit check, one Bullock Cart loaded 1015 Kgs of 6mm CTD bars was intercepted by the Central Excise officers. The consignment was not covered by any duty paying documents though the Bullock Cart was loaded in the factory premises of the appellants and it was carrying the document showing that it was loaded from M/s. Sadguru Steel Agency. Thereafter, the premise of the appellants was searched and recovered various incriminating documents, the consignment was s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of confiscation of land, building, plant, machinery etc. was confirmed and allowed to redeem the same on payment of fine of Rs. 25,000/-. That order was also challenged before this Tribunal and after going through the records of the case, the Tribunal again remanded the matter vide Order Nos. A/694 695/07/WZB/SMB/C-IV dated 7-5-2007. In remand proceedings also, the Commissioner adjudicated the case on the basis of the verification report of the Assistant Commissioner and the statement of Shri Ganpat Shinde and disallowed the CENVAT credit of Rs. 1,62,821/- and imposed penalty of Rs. l lakh on M/s. Krishna Steel Industries and Rs. 10,000/- on Shri S.M. Shedji, partner of M/s. Krishna Steel Industries and ordered the confiscation of land, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the other hand, the learned SDR submitted that it is a case where the admission has been made by the parties and it was also found that the seized goods were without any duty paying invoices and further on verification of the three invoices were found fake and on the basis of fake invoices, the appellant took credit, which is not permissible in the law and accordingly, the same was confirmed. He further submitted that the cross-examination was not necessary to adjudicate the case. To support his contention, he placed reliance on Sridhar Paints Co. P. Ltd. v. CCE Cus., Hyderabad-III - 2006 (198) E.L.T. 514 (Tri.-Bang.), wherein it was held that denial of cross examination of witnesses/officers is not a violation of the principals of na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside the impugned order and remit the same back to the Commissioner with a direction to furnish copes of post hearing verification and the cross-examination sought and thereafter determine the issues involved in the appeals." From the remand order, it is clear that this Tribunal has observed that the statement of Shri Ganpat Shinde was not corroborated and the matter was remanded with direction to furnish the copies of post hearing verification and the cross-examination sought by the appellants and thereafter determine the issue following the principles of natural justice. Further, I find that in the remand proceedings, the adjudicating authority granted the cross-examination of Shri Ganpat Shinde and the cross-examination of the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Assistant Commissioner had made enquiries in 1996 whereas transaction took place in 1994, the belated enquiry cannot be relied upon. The contention of the DR that the cross-examination was not necessary to adjudicate the case is totally irrelevant because this Tribunal has already passed the remand order with specific direction that the cross-examination of the witnesses is to be done and the said order has not been challenged by the Revenue, has become final. In this case, when the specific directions were given to decide the case after cross-examination of the witnesses was not done as the witnesses did not appear. I find that in the absence of cross-examination of witnesses as directed by this Tribunal, principle of natural justice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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