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M/s Benara Automotives (P) Ltd., Shri Rajesh Benara, Shri Mukesh Benara, M/s Benara Valves Ltd., Shri Aditya Kumar Jain, Proprietor, Shri Ajay Kumar Jain, Proprietor, M/s Agro Machinery Company Versus CCE, Kanpur

Demand of duty - Imposition of interest and equivalent penalty - Violation of principle of natural justice - Opportunity of cross examination not granted - Held that:- Certain documents has resumed from the third party and statements of third parties have been recorded. The case has been made out by the Revenue on the basis of the document resumed from the third parties and corroborative statement of those parties as well as to some extent the statement of Shri Mukesh Benara and the Shailender K .....

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e view that after setting aside the impugned order, the matter should go back to the Adjudicating Authority - Decided in favour of assessee. - Excise Appeal No. 979 of 2006 with Misc. Application No. 55115 of 2013 and Excise Appeal Nos. 980-984, 1012-1014, 1102-1104 of 06 - Final Order No. 52446-52457/2015 - Dated:- 4-8-2015 - Hon ble Shri Ashok Jindal, Member (Judicial) And Hon ble Shri B. Ravichandran, Member (Technical),JJ. For the Appellant : Shri A. K. Jain, Advocate For the Respondent : Sh .....

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sposal, therefore, application for early hearing of appeals become infructuous, accordingly the same is disposed of as infructuous. 3. The facts of the case are that the main appellants i.e. M/s Benara Automotives (P) Ltd. in short BAPL and M/s Benara Valves Ltd. (BVL) are the manufacturers of bearing and bushes. An inspection was conducted during the month October 2003 in the premises of the appellants, nothing incriminating was found, simultaneously inspection was made to the some of the deale .....

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clandestine removal of finished goods from their factory under the guise of Order Form and Estimates . The appellants contended before the Adjudicating Authority that they have not provided the relied upon documents, therefore, they are not able to defend their case efficiently. The appellants were directed to inspect the records. Appellants inspected the records and there after sought cross-examination of the persons whose statement has been relied upon by the authorities below while issuing sh .....

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learned Counsel for the appellant submits that the appellant were not provided relied upon documents initially and only allowed the inspection. He further submits that the appellants sought cross-examination of the witnesses whose statements relied upon by the Adjudicating Authority and the same has also not been granted, therefore, there is a gross violation of principal of natural justice. On this count, these appeals are to be allowed and impugned orders to be set aside. He further submits t .....

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elevance, therefore, the impugned order to be set aside on that ground only and there is no reasons to remand the matter to the Adjudicating Authority for denovo adjudication. To support the contention, the learned Counsel relied upon the following judgments :- (i) M.G. Shahani & Co. (Delhi) Ltd. vs. CCE, New Delhi reported in 1994 (73) E.L.T. 3 (S.C.) ; (ii) Dimple Overseas vs. CC, Kandla reported in 1995 (80) E.L.T. 10 (S.C.) ; (iii) Bhagwati Oil Mills vs. CST reported in [1977] 39 STC 222 .....

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he buyers corroborates that all these documents seized from the possession of the buyers and all the documents issued by the appellants only. Therefore, the appellants cannot take the defence wherever their initials are there, those documents belongs to them and remaining are not their documents. Therefore, no cross examination is required at this stage. 6. Heard the parties considered the submissions. 7. In this case the certain documents has resumed from the third party and statements of third .....

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