9911796707
TMI Blog2015 (6) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... of Sponge Iron chargeable to Central Excise duty. M/s Gopal Steel is a commission agent dealing in iron and steel items and in course of search of the premises of M/s Gopal Steel, certain documents recovered from his premises showed sale of consignments of Sponge Iron by the appellant through him to various customers. Since the appellant had not issued any Central Excise invoices in respect of those clearances, Investigating Officers inferred that the consignments of Sponge Iron whose details are mentioned in the records recovered from commission agent - M/s Gopal Steel represent clearances made without payment of duty. It is on this basis that the Commissioner vide order-in-original dated 31/3/13 confirmed duty demand of Rs. 14,86,913/- ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal to dispose of the appellant's application dated 22/8/14 for modification at the earliest. Hon'ble High Court in this order observed that before dismissing the appeal filed by the appellant for non-compliance of the provision of Section 35F, their application filed on 22/8/14 for modification of the stay order dated 11/7/14 should have been considered. 1.4 Accordingly, in accordance with the directions of Hon'ble High Court's order, the modification application was heard. 2. Heard both the sides. 3. Ms. Surabhi Sinha, Advocate, the learned Counsel for the appellant, pleaded that the entire case of the Department against the appellant is based on the documents recovered from commission agent M/s Gopal Steel, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ination he pointed out to the Commissioner's finding in para 9.1 of the impugned order and stated that the Commissioner had given valid reasons for denying the cross examination. He also pointed out to para 10.6 of the Tribunal's stay order dated 11/7/14, wherein the Tribunal observed that adjudication order does not show denial of natural justice. He pleaded that the Tribunal in the stay order has correctly observed that all the details of the evidence of the manufacturers and commission agent were threadbare examined after granting reasonable opportunity of hearing given to them and none of the appellant disowned the entries recorded in the books of M/s Gopal Steel. 5. We have considered the submissions from both the sides and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case against the appellant is based on the records recovered from M/s Gopal Steel and the statements of Shri Gopal Krishna Agarwal but the cross-examination of Shri Gopal Krishna Aggarwal, Proprietor of M/s Gopal Steel has not been allowed. In view of this, we hold that the impugned order suffers from the violation of principles of natural justice. The same is, therefore, set aside and the matter is remanded to the Commissioner for denovo adjudication after permitting the cross examination of Shri Gopal Krishna Aggarwal and considering other pleas made by them. The appeal as well as miscellaneous application for modification of the stay order stand disposed of as above.
(Dictated and pronounced in open court.) X X X X Extracts X X X X X X X X Extracts X X X X
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