TMI Blog2002 (2) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as the findings are common in the above orders in respect of the assessees. On hearing both the sides, we find that the appeals themselves could be taken up for disposal together in this single order. Both the sides agreeing, this was done after granting waiver of pre-deposit of duty and penalty indicated against each applicant : Name of the party Duty (in Rs.) Penalty Gupta Cranes Storage 3,00,000 C.T. Jain 15,00,000 Emtee Poly Yarn 1,27,53,988 1,27,53,988 Lata Polyster Ltd. 51,57,899 51,57,899 R.H. Agarwal 5,00,000 M/s. Sainath Roadways A. No. E/1813 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsporters on the directions and at the instance of M/s. EPY. Investigations also showed that M/s. EPY had hypothecated the stock of such yarn with a bank and had filed periodical statements with the bank showing much higher value of such stocks. Statements of the persons concerned of manufacturers, transporters, and brokers were recorded. At the end of the investigations, show cause notices were issued alleging suppression. It was alleged that the prices declared to the Bank by M/s. EPY were comparable with those at which another manufacturer in Silvasa engaged in the same activity of polyester texturised/twisted yarn had sold their goods. The prices declared to the Bank were taken to be the appropriate prices at which the goods should have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uest was repeated in January and February, 2001. In Feb. 2001, in addition to asking for documents not yet supplied, the appellants requested for cross examination of certain persons at the time of personal hearing. Interim reply to the show cause notice was filed on 26-2-2001 which is at the same date as that of the passing of the impugned order which was received by the appellants on 15-3-2001. 6. Shri Viswanathan maintained that in the absence of the documents relied upon, the assessee could not make effective defence. This was brought to the notice of the Commissioner repeatedly. In the face of lack of supply of document also the Commissioner passed the impugned orders. Shri Viswanathan maintained that the orders suffer from denial of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any alleged conspiracy on the part of the manufacturers. 10. Shri Sarkar, D.R. arguing on behalf of Revenue highlighted the aspect of valuation. He submitted that the valuation found to be at par with the prices at which the similar goods were cleared by another manufacturer in the same society. He supports the findings of the Commissioner on other aspects also. 11. We have carefully considered the submissions. The date chart filed by the counsels in each case shows that at no stage, the complete documents relied upon to substantiate the grounds made in the show cause notice were supplied to the assessees. The counsel appearing for the appellants M/s. EPY also submitted that the request for supply of documents not relied upon, was al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) E.L.T. 179 (Tribunal)] in the case of M/s. JBF Industries Ltd. others and also in Order No. C-I/477-88/WZB/2002, dated 8-2-2002 in the case of M/s. Nufab Ind. Ltd. others, in the same facts and circumstances of the case, remanded the cases back to the appropriate jurisdictional authority for adjudication de novo. Following the same, in these cases also, the proceedings are remanded back to the appropriate jurisdictional authority for adjudication de novo. Since the revenue involved is large, we deem it proper to prescribe a time frame for the de novo proceedings. The appropriate adjudicating authority shall within two months from the receipt of this order shall make available documents as asked for by the noticee. The noticees shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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