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2015 (12) TMI 944

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 itself and also deposition of the investiga .....

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Member And Shri P.K. Choudhary, Judicial Member For the Petitioner : Shri Subash Chandran, Advocate For the Respondent : Ms. Indira Sisupal, AC (AR) ORDER Per R. Periasami Both the MISC applications are taken up for together for disposal. Appellant filed these MISC applications No.E/MISC/517/2007 and E/MISC/58/2007 in their respective appeals for taking up additional documentary evidence along with their appeals. This Bench vide note order dt. 12.5.2015, directed the appellants to submit typed s .....

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niversal 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 the appellant can be agitated by the appell .....

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osed along with complaint in CC No.217/2004 which is annexed at pages 118 to 126 of the typed set. He drew our attention to list of documents enclosed with the complaint at Sl.No.8 viz. Delivery Advices of M/s.Southern Press Tools for removal of finished goods for the period 1992-93 to 1996-97 it is mentioned as 56 books which is in contrast to mahazar dt. 23.8.96 wherein the list of documents of Delivery Advices seized were shown as 50 numbers. 6. The other evidence is deposition of the Investi .....

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lants 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 fair decision, these evidences are to be adm .....

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of the paper book reported in 2008 (223) ELT 630 (Tri.-Chennai) and referred to para-2 of the Tribunal order where the Bench had considered these additional evidences and rejected their request therefore the issue of confiscation had attained finality. The Tribunal Final Order No.930-931/2002 dt. 23.8.2002 [2002 (148) ELT 1193 (Tri.-Chennai] which attained finality and no appeal was preferred. The second Tribunal's order was only on the limited issue of considering applicability of Chapter X .....

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ed 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 countered the arguments of Ld. A.R and submits tha .....

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issions. We find 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 itself and also deposition of the investigating officer in Revenue case is legal .....

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.19.12.2014 by way of remand and clearly directed this Tribunal to look into all the issues afresh. Therefore, it implies that appellants agitating this aspect before the High Court on the additional grounds also needs to be considered. Therefore Revenue contention is not justified. We also 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&# .....

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