TMI Blog1996 (5) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 1,35,66,084/- has been demanded from the appellants and penalties have also been imposed on the appellants herein. 2. The learned Consultant for the appellants pleaded that in the impugned order heavy reliance has been placed on the evidence of others including that of the suppliers of sodium silicate and stone powder two of the raw materials, required for manufacture of soap. He pleaded that it has been alleged that the appellants had not accounted for the quantity of raw materials as above received by them and that they had been receiving these raw materials for a number of suppliers under different names. He pleaded that statements were recorded from the proprietor of the appellants firm, suppliers of raw materials, accountants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivers and M/s. SSW to raise such allegations against M/s. SSW. Therefore, in the absence of any evidence to raise doubt about the genuineness of the information or the records furnished by the above parties or the fact of suppression of receipt of Sodium Silicate and Stone Powder, I am convinced that cross-examination as requested by the Consultant without any grounds is not essential. In this regard I feel it relevant to cite the decision of the Hon ble CEGAT in the case of Eskay Electronics (India) (P) Ltd. v. Collector of Central Excise, reported in 1992 (59) E.L.T. 630 (Tribunal) wherein it has been observed that....... It is also well settled by now that cross-examination is neither an essential part of principles of natural justice n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been denial of principles of natural justice and on this ground the impugned order is required to be set aside. The learned Consultant also adduced arguments on various other points. However, since we propose to decide the matter on the question of denial of principles of natural justice, we are not adverting to the same. 3. We observe that the departmental authorities have gathered evidence to the effect that the appellants had been indulging in clandestine manufacture of the goods. Heavy reliance has been placed on the statements of the suppliers of sodium silicate and stone powder and statements were also recorded from them and from their employees. In all these statements it has been indicated that the goods were supplied in vari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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