TMI Blog2011 (12) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicants failed to come forward to cross-examine the witnesses. Opportunity of personal hearing was granted to the applicants but the applicants failed to avail the opportunity. Keeping in view the facts and circumstances of the case and also financial hardship pleaded by the applicants, the applicants are directed to deposit ₹ 40 lakhs - application disposed off. - Stay Application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tural justice. The request for cross-examination was not allowed. The relied upon documents and non-relied documents were also not supplied to the applicants. In these circumstances, the applicants failed to put effective defence. It is also submitted that the impugned order was passed ex-parte. Hence the impugned order is passed in violation of the principles of natural justice. 3. The conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the principles of natural justice. 5. Revenue submitted that when investigation was conducted in respect of vehicle number mentioned in the transport document and on enquiry it was found that the vehicles were three wheelers, two wheelers etc. which have not capable of transporting the quantity of goods mentioned in the documents. The Revenue also submitted that the applicants pleaded that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. On enquiry , the vehicles were found to be three wheelers, two wheelers. Further, we find that bank account of the suppliers of inputs were scrutinised and it was found that the payments were made through cheques, however, the cheques approximately worth ₹ 6 crores were not cleared to the accounts of the suppliers. Shri Mahesh Singh, Managing Director, branch in-charge and M/s S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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