TMI Blog2013 (8) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... days therefrom and after affording an opportunity of personal hearing, the Commissioner would pass the order as soon as possible - the entire case of the Revenue was mainly based upon the records of assesse and the statement as regards the non-sale of the Caustic Soda, one of the main raw materials, to be used in the manufacture of laundry soap along with Crude Palm Oil – Decided in favor of assesse. - C/247-248, 269-271, 273, 283, 316, 322-323, 471-473 and 489/2011 - C/539-552/2011(PB) - Dated:- 21-12-2011 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. Shri Kamaljeet Singh, Advocate, for the Appellant. Shri K.K. Jaiswal, SDR, for the Respondent. ORDER After dispensing with the condition of pre-deposit of duty confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e intended purposes and the quantity remaining in stock etc. and end use certificate are required to be produced from the Jurisdictional Officer. 3. The Asstt. Commissioner is required to ensure him that goods are used by the manufacturer for the intended purposes and in case the same are not so used, to take action to recover the differential duty along with interest starting from the date of importation of the goods on which the exemption was availed and ending with the date of actual payment of the entire amount of difference of duty i.e. liable to pay. 4. As per the Revenue, though the appellant have followed the procedure envisaged in the said Rule and have maintained the records and produced the end use certificate, on the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... possible for M/s. Bhagwan Vanaspati to have manufactured laundry soaps, for which purposes, crude palm oil was imported by them. Revenue has accordingly entertained the view that the imported crude palm oil stands sold by the appellant in the open market. Accordingly, differential duty between the concessional rate and the tariff rate stands confirmed by the lower authorities. 5. On the other hand, it is the appellant s contention that they have maintained all the records and have produced the same before the concerned officers, who after verification of the same, has discharged the bond. The allegation made by the Revenue are based solely on the statement of Shri Rajiv Singhal, Director of M/s. Mega Sales, who have sold caustic soda to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by cheque. As such, we are of the view that the cross examination of Shri Rajiv Singhal and the important witnesses of the Revenue should have been extended by the Adjudicating Authority. We also note that the reasons adopted by the Adjudicating Authority for denial of cross examination are neither legal nor convincing. For better appreciation, we reproduce para 57 of the impugned order. 57. M/s. BVML have also requested for cross examination of Shri Rajiv Singhal, Director, M/s. Mega Sales Pvt. Ltd. alleging that his statement had formed the very basis of the impugned show cause notice. In this connection, I observe that fact of forged and fake purchase of caustic soda could be detected from the scrutiny examination of records maintai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ports their stand that laundry soap stands manufactured and sold by them to the dealers. In any case, the said fact cannot be adopted as a ground for denial of cross examination of Shri Rajiv Singhal. Further, the Adjudicating Authority has observed that the said appellant has not supplied the records/documents including the details of the payment made to M/s. Mega Sales. Apart from the fact that the appellant had not filed any reply to the notice and as such could not produce any records/documents, including the details of the payment made by them to M/s. Mega Sales, we observe that the said reason, in any case, cannot be adopted as a ground for denial of cross examination of Shri Rajiv Singhal. Further observation of the Adjudicating Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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