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TMI Blog2016 (3) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... -Original No. 17/2012-13 dated 30.07.2012 and are being disposed of by a common order. 2. Heard both sides and perused the records. 3. Appeal No. C/1006/12 is filed by Shri Balwinder Arora, Proprietor of M/s. Prime Trading Co., on whom penalties have been imposed under the provisions of Section 114AA of the Customs Act, 1962 on the finding that he had exported potassium chloride declaring them as calcium chloride. To arrive at such conclusion, various statements of Shri Balwinder Arora was considered. 3.1 Following appeals are filed by other appellants against the penalties imposed on them under the provisions of Section 114AA of the Customs Act, 1962:- (a) Appeal No. C/960/12 - Hi-Tech Ferti Foods Pvt. Ltd. (b) Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant needs to be set aside. 5. Learned Counsel appearing on behalf of the Revenue, responding to the submission made by the learned Counsel, submits that there is an admission of Shri Balwinder Arora as to the export of restricted item potassium chloride as Calcium chloride, there is no need for any further evidence. It is his submission that the penalty was proposed under Section 114(i) and 114(iii) of the Customs Act, 1962 in the show-cause notice and the words not imposed as recorded by the adjudicating authority does not mean that he has dropped the proceedings under the said provisions and the corrigendum is only stating the facts of the imposition of penalty under both the Sections. 6. Learned Counsel Shri V.M. Doiphude app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal in the case of Agrawal Round Rolling Mills Ltd. v. CCE - 2015 (317) ELT 145 (Tri. Del.) relying on the judgement of J & K Cigarette Ltd. - 2009 (242) ELT 189 (Del.) lays down the law that cross-examination if asked for should be granted if reliance is placed on such a statement. He would also submit that the Hon'ble High Court of Gujarat in the case of Mahek Glazes Pvt. Ltd. v. Union of India - 2014 (300) ELT 25 (Guj.) has stated that if request for cross-examination is made, it has to be dealt with separately and cannot be rejected in the adjudication order. It is his submission that the provisions of Section 138B of the Customs Act, 1962 should be followed in its entirety as per the decision of the Hon'ble High Courts. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Arora, we do find from the records that the adjudicating authority has imposed penalty under Section 114AA as per the adjudication order and subsequently issued corrigendum to include the imposition of penalty under Section 114(i) of the Customs Act. In our view, if the adjudicating authority wants to impose further penalty after passing the adjudication order he should have followed the principles of natural justice before coming to any conclusion. In our view, the penalties imposed on Shri Balwinder Arora needs to be reconsidered by the adjudicating authority, as we find from the show-cause notice that there is a proposition to impose penalty under Section 114(i) and 114(iii) of the Customs Act, 1962. We also notice that the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis of records available during the course of adjudication and the same has not been considered judicially. 15. In view of the above, the impugned order Is set aside. The adjudicating authority shall be at liberty to re-adjudlcate the matter after following the procedure laid down under section 9D of the Act as discussed above". 8.2 As regards the appeals filed by other appellants, we find that they have requested the adjudicating authority to grant them cross-examination of Shri Balwinder Arora in order to define the allegation as to they were aware of the fact that potassium chloride was to be exported under the curb of calcium chloride. We are of the view that cross-examination as sought of should have been granted in order to ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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