9911796707
TMI Blog2015 (10) TMI 1526X X X X Extracts X X X X X X X X Extracts X X X X ..... The Appellant : Shri J.C. Patel and Shri K.I. Vyas, Advocates For The Respondent : Shri K. Sivakumar, Authorised Representative Per : Mr. P.K. Das; The relevant facts of the case, in brief, are that the appellant was a 100% EOU, engaged in the manufacture of Processed/dyed and printed fabrics, Sarees, Dress Material, Made-ups, Knitted fabrics etc. On 23.8.2001, the Central Excise officers visit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of two other processors to corroborate the statement of the Director on the consumption of chemicals. The said two processors confirmed the consumption of chemicals as stated by the Director of the appellant. 3. A show cause notice dated 08.12.2005 was issued proposing demand of duty alongwith interest for the period January 2001 to August 2001 on the basis of consumption of chemicals as state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments were relied upon but no opportunity of cross-examination was allowed. He submits that the actual consumption of the chemicals as per the registers maintained by the appellant were as under:- Sr. No. Description of imported raw material Total quantity consumed per meter 1 Acrylamide 0.004 Kgs 2 Citric Acid 0.013 Kgs 3 Sodium Hidro Sulphite 0.015 Kgs 4 Titanium Dioxide 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellants requested for cross-examination of the two processors which was denied. The Hon'ble Delhi High Court in the case of Vasudev Garg vs. Commissioner of Customs - 2013 (294) ELT 353 (Del.) held that statement against the assessee cannot be used, without giving them opportunity of cross-examining the deponent. We are unable to accept the contention of the learned Authorised Repre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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