TMI Blog2011 (5) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... le and preferably within four months from the date of receipt of the present order - Hence, it fit to set-aside the impugned order and remand the matter to the adjudicating authority for fresh decision. - E/2424 to 2426, 2593 & 2594 of 2004 - - - Dated:- 9-5-2011 - Mrs. Archana Wadhwa, Dr. P. Babu, JJ. For Appellant: Shri N.K. Tiwari Shri J.C. Patel, Advocates For respondent : Shri J.S. Negi, SDR Per : Mrs. Archana Wadhwa; All the appeals are being disposed off by a common order as they arise out of the same impugned order passed by Commissioner, vide which duty of Rs. 3,30,47,399/- stands confirmed against M/s. Unimin India Limited, along with imposition of penalty of identical amount, in terms of the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation is based on the statements of the dealers and other factory records including the seized goods. 3. Though, the learned advocates Shri N.K. Tiwari and Shri J.C. Patel appearing for the appellants have made a number of submissions but the main thrust of their submission is that the impugned order stands passed in violation of the principles of natural justice. Arguing on the above aspect, it stands submitted that though numbers of dates were fixed for personal hearing, but as the appellant had been insisting on cross-examination of the investigating officer, the same were being adjourned. The request for examining the co-noticees who were the persons holding responsible positions of Chairman, Managing Director in the said 100% EOU, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants on the above issue. Details of personal hearings and subsequent development as regards cross-examination of various persons stands recorded in the impugned order of the Commissioner. It is seen that the last cross-examination of Shri Joshi was held on 11.03.2004. Thereafter, the appellants made a request for cross-examination of the investigating officers. However, there is nothing on record to show that any decision on the said request of the appellants was taken by the Commissioner. It is also on record that after cross-the examination of Shri Joshi, no opportunity of any personal hearing was afforded to the appellant thereafter. The appellant s reliance on the Tribunal s decision in the case of Sawant Food Products Limited vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icated to the said two appellant from the office of the present Commissioner, adjudicating the matter. 7. In view of the above, we deem it fit to set-aside the impugned order and remand the matter to the adjudicating authority for fresh decision. Needless to say that appellants would be given an effective opportunity to put their defence in person. However, we make it clear that the appellant s request for cross-examination of various persons including the investigating officer cannot be acceded at this stage, inasmuch as the investigation pertains to the period 1999 and during the course of hearing we are also informed that investigating officer has expired. As such, Commissioner would decide the matter on the basis of the evidences al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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