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2015 (9) TMI 199 - CESTAT KOLKATA

2015 (9) TMI 199 - CESTAT KOLKATA - 2016 (331) E.L.T. 136 (Tri. - Kolkata) - Duty Demand - Imposition of penalty - Violation of principle of natural justice - Opportunity of cross examination not given - Held that:- Appellants sought for the cross examination of the Works Manager and the job workers which was turned down. In the interest of justice, we are of the opinion that adjudicating authority should make effort in granting cross-examination of the relied upon witnesses and, thereafter pass .....

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sessee. - Stay Application Nos. E/S 701-704/2011, Excise Appeal Nos. E/594/2011 to 597/2011 - Order No. FO/A/75434-75437/15 - Dated:- 17-8-2015 - Dr. D. M. Misra, Judicial Member And Shri H. K. Thakur, Technical Member,JJ. For the Petitioner : Sri B. N. Chattopadhyay, Consultant For the Respondent : Sri A. K. Biswas, Supdt. (A.R.) ORDER Per Shri H. K. Thakur These stay applications and appeals have been filed by the appellants against Order-in-Original No. 14/Commissioner/CE/KOL-V/ADJN/2011 date .....

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registered factory premises which was visited by the officers of Central Excise on 16/10/2008. That during the course of verification, no machinery/raw material for the manufacture of transformers were found in the said premises. Therefore, a show cause notice was issued to the main appellant for recovery of irregularly availed CENVAT Credit. That Revenue has relied upon the statements of Shri Raju Das, Works Manager of the main appellant but no cross examination of Shri Raju Das was extended t .....

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s confirmed within a period of eight weeks from the date of the stay order and the dues against the other applicants were waived subject to the payment to be made by the main appellant. That main appellant filed WP No. 1950 (W) of 2014 against the said stay order dated 21/11/2013 and Hon ble Calcutta High Court vide order dated 30/01/2014 remanded the matter back to this Bench for deciding the issue afresh by passing following order: It is no doubt true that Tribunal cannot base its finding by a .....

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the reasons by the Tribunal either for imposition of 25% of the duty or waiver of 75% thereof. The Tribunal must record such findings and in absence of proper reasons this order cannot stand. This Court, therefore, quash and set aside the impugned order. The matter is remitted to the Tribunal, which shall decide the said application afresh after recording respective submissions and the reasons for disposal thereof in accordance with law. Nothing stated in the order shall be considered to have be .....

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y and argued that pre-deposit as already ordered is required to be paid by the appellant. 4. Heard both sides and perused the records. The main appellant has mainly argued on the ground that cross-examination of the witnesses was not given to them and that on this ground alone, the demand is required to be rejected. It was strongly argued by the consultant of the appellants that except the statements of Shri Raju Das, Works Manager and some job workers, there is no other corroborative evidence t .....

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