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TMI Blog2003 (11) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... ighe, Advocates, for the Appellant. Shri Sanjay Singhal, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - These applications for waiver of pre-deposit of duty and penalties arose out of the order of the Commissioner of Central Excise, Aurangabad dated 31-3-2003. In the impugned order, the Commissioner demanded Central Excise duty of Rs. 2,07,67,984/- from M/s. Shivom Ply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1996-97 and 1997-98. It is alleged that the balance sheet revealed that the total sale value of their goods is higher than that shown in the excise records. The applicants' plea, that the sales and manufacturing expenses as reflected in the balance sheets include amounts pertaining to sale of timber, was not accepted by the Commissioner in view of the statements of the employees that no such sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner did not observe principles of natural justice while adjudicating the case inasmuch as he did not allow the cross-examination of person whose statements are relied upon. There are discrepancies and contradiction in the Department's allegation and the evidence relied upon. The Commissioner failed to take cognizance of the contentions raised in their reply to the show cause notice nor did he give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that the discrepancies in the balance sheets and excise records is due to figures relating to sale of timber, an activity which they say they are involved in does not appear to be prima facie correct in view of the various statements of their own employees. Their contentions that principles of natural justice are violated inasmuch as cross-examination of persons, whose statements are relied upo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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