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2015 (10) TMI 2204 - CESTAT KOLKATA

2015 (10) TMI 2204 - CESTAT KOLKATA - TMI - Clandestine removal of sponge iron manufactured and cleared without payment of duty - Held that:- It is the grievance of the appellant they had requested for cross examination of certain witnesses during the course of adjudication proceeding, but the same has been denied by the adjudicating without any valid reason. We find from the records that the cross-examination request of witnesses though had been advanced by the appellant before the adjudicating .....

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cise Appeal Nos.E/70582/13 & E/70583/13 - ORDER NO. FO/A/75366-75367/15 - Dated:- 9-7-2015 - Dr. D.M. Misra, Judicial Member and Dr. I.P. Lal, Technical Member, JJ. For the Petitioner : Sri N.K. Chowdhury, Advocate For the Respondent : Sri S. Sharma, Commissioner (A.R.) ORDER Per DR. D.M. MISRA: These applications are filed seeking waiver of pre-deposit of duty of ₹ 2.92 Crores and equal amount of penalty imposed under Section 11AC of CEA, 1944 and personal penalty of ₹ 30.00 Lakhs i .....

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transporters and also cross examination of fourteen persons whose statements were recorded and relied upon in the impugned order had not been allowed to them on the ground that such cross examination would prolong the adjudication and not necessary for adjudication. He submits that during the course of adjudication, they have deposited ₹ 2,15,014/-. He further submits that the company has incurred severe losses to the tune of ₹ 5.31 Crores which has been reflected in the Profit and L .....

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m as is annexed to the show cause notice. It is his submission that as almost all the relevant documents were given to them and in some cases inspection was allowed, hence, it cannot be said that there was violation of principles of natural justice. He further submits that allowing of cross-examination of witnesses cannot be claimed as a matter of right and depends on grounds for such necessity made out by the applicant before the adjudicating authority. Further, he has no objection for remandin .....

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without payment of duty during the period from 2/01/2007 to 23/08/2008. We find that major portion of the demand has been confirmed on the basis of evidences in the form of Register and other documents retrieved from the premises of the Transporters. Also, we find that on the basis of the said documents and the statements recorded during the course of investigation of the respective transporters and other persons, demand has been confirmed. It is the contention of the appellant that since the do .....

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same. However, the facility of inspection was not availed by the appellant, therefore, their claim of non-supply of relied upon documents is incorrect. It is the grievance of the appellant they had requested for cross examination of certain witnesses during the course of adjudication proceeding, but the same has been denied by the adjudicating without any valid reason. We find from the records that the cross-examination request of witnesses though had been advanced by the appellant before the ad .....

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