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2015 (12) TMI 944 - CESTAT CHENNAI

2015 (12) TMI 944 - CESTAT CHENNAI - TMI - Request for admission of additional evidence - Held that:- all the documents which the appellant wants to include as additional evidences were submitted by the department before the Court; there are mahazars, investigation report and the deposition made before the Commissioner. We also find that the appellant did not bring out any document or private document as new evidence. The mahazar drawn dt. 23.8.96 at the time of seizure during the investigation .....

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o feel that these additional evidences being only documents submitted by Revenue, therefore considering overall facts and circumstances of the case, and taking into consideration the Hon'ble Supreme Court's order (2010 (11) TMI 13 - SUPREME COURT OF INDIA) and the High Court order [2015 (2) TMI 232 - MADRAS HIGH COURT] we allow both the MISC applications. - Appeal disposed of. - Application Nos. E/MISC/517/2007 in E/486/2003, E/MISC/518/07 in E/487/2003 - MISC ORDER No.41452-41453/2015 - Dated:- .....

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, directed the appellants to submit typed set of additional evidences in translated version in English. Accordingly, the MISC applications are taken up for hearing. 2. Appellants have filed seven documentary evidences in a spiral bound folder starting from pages 115 to 157 as under :- (1) Complaint filed before CJM Court, Coimbatore (2) Deposition of Mr. Beedu before CJM Court (3) Mahazar drawn dt. 23.8.1996 at URL (4) Inspection Report (5) Investigation Report (6) Statements of Accused before C .....

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ed 10.6.1987 for the goods cleared to M/s.Universal Radiators Ltd. without observance of the procedures prescribed under Chapter X of the Central Excise Rules, 1944 and also whether penalty can be imposable under Rule 209(A) of the erstwhile Central Excise Rules, 1944. 13. Since the entire order of the Tribunal has been set aside with a direction to the Tribunal to consider the issue de novo, the present appeal by the assessee on a limited issue does not survive. Therefore, the plea now made by .....

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s order dt. 19.12.2014 and submits that C.M.A filed before the Hon'ble High Court is specifically on two grounds and one of the main grounds was whether the Tribunal is right in rejecting the additional evidence which goes to the root of the matter that there no machineries available and the fact of manufacture is totally wrong? He submits that the Hon'ble High Court specifically directed the Tribunal to go into the issue raised by the present appellant on the plea of confiscation as wel .....

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other evidence is deposition of the Investigating Officer Mr. B.R. Beedu which is enclosed at page 127 of the spiral bound book. He submits that his deposition is relevant and vital additional evidence wherein the officer has deposed that they commenced the search operation at 9 O' clock whereas on the same day, same officer has drawn mahazar at Universal Radiators-Unit-II at 17.00 hours. He submits that one mahazar was drawn by the same officer at 9.00 hours in one premises where it is show .....

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the CJM Court, Coimbatore by both the appellants are available at pages 149 to 152 where both the appellants have deposed before the Court. Therefore, the CJM Court order dt. 9.6.2005 in C.C.No.217/2004 considered all the evidences and acquitted the appellant of all the charges and the compliant is dismissed. He submits that all these evidences are not private documents but department documents duly filed by the Revenue before the Court. Therefore he pleaded that in the interest of justice and f .....

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Ld. A.R strongly opposed the appellant's submission for filing the additional documents. Out of 7 documents, 6 are related to constituents of complaint and the last one is the copy of the judgement of CJM court. She submits that the court has dismissed the compliant on the jurisdictional issue on the ground that permission was not obtained before sanction for prosecution from the Competent Authority. She draw our attention to para-32, 34 and 35. She relied the Tribunal's Final Order No.1 .....

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e of considering applicability of Chapter X procedure and determining penalty. She submits that criminal jurisprudence in criminal proceedings is entirely different from taxation statute and the issue herein pertains to taxation matter. In criminal proceedings each evidence is very vital and where the prosecution is obligated to prove charges whereas in the Revenue matters only a reasonable evidence is required and preponderance of probability is sufficient. She submits that Revenue appealed aga .....

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mar and another Vs CC Chennai and also relied the following the case laws :- (1) CC Vs D.Bhoormull 2002-TIOL-253-SC-CUS (2) Universal Radiators Ltd. Vs CCE Coimbatore 2002 (148) ELT 1193 (Tri.-Chennai) (3) CCE New Delhi Vs Harish Chand Shri Gopal 2010 (260) ELT 3 (SC) She submits that since the Hon'ble Supreme Court set aside the Tribunal's order and remanded for limited purpose the question of admitting the additional evidence now does not arise. 8. Ld. Advocate in his rejoinder counter .....

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cution before lower court, they came to know the above documents were submitted by the department before the CJM Court. The High Court's order considered the ground and directed the Tribunal to address the issue and also submits that department relying in Kiran Kumar case (supra) is in fact in their favour. He further submits that all the additional documents have persuasive value on the present appeal. Appellant informed that these documents are binding in nature and reiterated their ground .....

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