TMI Blog2011 (4) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of CESTAT dated 13-10-2006 seeking to raise following questions for our consideration : 3.1 That does not refusal to offer the investigation officers, who had prepared the Panchnama and recorded the statements of various persons, for examination by the Appellants, constitute violation of the principles of natural justice? 3.2 That can the retraction, made by the Appellant No. 2 on 28-7-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Act and rules made thereunder. On the basis of material on record, adjudicating authority held that there was collusion and suppression of facts. Assessee had indulged in the activity of manufacturing, transporting, depositing or in any other manner indulge in manufacturing and removing of excisable goods namely impregnated diamond scalves in contravention of provisions of rules and ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emoved the goods and were therefore, liable to penalties. Contention that appellants were not allowed to cross examine Shri B.N. Gandhi and Shri R.K. Rao, Superintendent was discarded observing that admittedly statements of these officers were not recorded and therefore, there was no question of cross examining them. 4. We find that all issues are in realm of factual aspects. From the available ..... X X X X Extracts X X X X X X X X Extracts X X X X
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