TMI Blog1996 (2) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... e heard on the said issues. The stay petitions had come up for hearing on 21-4-1996 when non-compliance with the principles of natural justice was pleaded. The adv. Dr. Kantawala was heard that day and the matter was kept back for Mr. Puri to seek instructions on the copies of the documents that were filed before the Tribunal on the particular day. Today the matters have been taken up for hearing. 2. Dr. Kantawala, the ld. advocate appearing for M/s. Popular Carpet Inds. submits that there has been a violation of the principles of natural justice in as much as this appellant asked for cross-examination of one Shashikant Shah who is also a co-noticee and on whom the personal penalty has been imposed. The purpose for asking the cross-examin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the said evidence had not been taken into consideration and therefore, the defence available to the appellant, has not been considered which proves that the ld. adjudicating authority has not properly applied his mind to the defence theory and has based his conclusion by holding that no such evidence was available to them. For this purpose he refers to the observations made by the adjudicating authority in his order. He also refers to the fact that the order has been signed on 15th June 1995 and then referring to Para 16 of the said order, he pleads that a reference is made to a letter dated 16-6-1995 which has been received by the Dept. on 19-6-1995. In his submission either the order has not been signed on that day on which it is purpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the adjudicating authority is not competent to enforce the presence and in any case he could not have compelled a co-noticee to give evidence when he was not willing to do so. So far as the letter submitted by Shri Shashikant is concerned, it is his submission that a change of mind does not bear any explanation and one can only read betwen the lines. In his submission, therefore, such a willingness coming at this stage could not be viewed as a bona fide act on the part of Shashikant. On merits he submits that even assuming that the evidence of Shashikant is ignored there is sufficient evidence available on record to prove involvement of the appellants and to establish the diversion of the goods to the open market. He principally refers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate as any financial hardship on him. 6. We have considered these submissions and it is apparent from the observations made by the adjudicating authority that Shashikant was a co-noticee and he did not agree to being cross-examined by the appellants Popular Carpet Inds, and it was because of this that he could not be cross-examined by the party. The allegation of the ld. advocate that adjudicating authority had already decided for not offering Shashikant for cross-examination does not appeal to us. If that was so, he would not have inquired from Shashikant who was present and who was required to remain present because of his matter being taken up on the very same day and undertaken an empty formality of getting a denial from Shri Shashika ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... then the evidence that is produced could be looked into as a secondary evidence indicating due receipt of the goods under the subject Bs/E and their consumption. This was very much available before the ld. adjudicating authority but it appears that he has not fully examined those and based his considered opinion. Even if he had to reject this evidence, there had to be a speaking order. A passing reference made at one stage on which the ld. DR has relied upon, does not appear to be sufficient to hold that he has examined those documents and have held them as not relating to the subject Bs/E, and it does not convince us to believe that he had gone into the details of those documents and have come to the conclusion that the goods imported unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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