TMI Blog2006 (3) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... Vimlesh Kumar, SDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. The learned advocate for the appellants raised preliminary objection before the arguing the matters on merits stating that in this case there has been denial of principal justice by the lower authorities in view of which the matter needs to be remanded back to the original authority with a direction that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as their Head Officer not a single octroi free pass was recovered by the detecting officer. 3. Commissioner, however, confirmed the demand on the ground that in the octroi free passes, the name of the applicant is mentioned as the unit to whom the grey fabrics were sent for processing. 4. It was submitted that they have asked for the cross examination of drivers, owners, security offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e only applications and not free passes. This fact was also admitted in para 40 of the Show Cause Notice which states that there were free passes as well as applications, for issue of free passes. However, Show Cause Notice under Para 39 refers to only free octroi passes without taking into consideration that the department has obtained free pass and free pass applications. The learned Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use Notice it is no where mentioned as to on what basis segregation of fabrics between MMF, CP NCP has been made by the department and also basis on which the value is arrived at. This fact pointed out to the adjudicating authority in their reply to the Show Cause Notice but the order is silent about that. 7. We have considered the submissions made by both parties. We find that there has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at he should furnish/allows inspection copies of the documents listed at Sr. No. 33 to 43 at Annexure D to the Show Cause Notice and to allow cross-examination of the persons whose statement has been relied upon e.g. truck drivers and owner of vehicles, security officer and clerk at the octroi post etc. and to hear the appellants submission in this regard and thereafter pass a reasoned order. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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