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M/s Sumax Automotive Plastics Pvt. Ltd., Kulbir Singh Sahni, Inder Singh Sahni, Sunil Malhotra And Subhash H Vora Versus Commissioner of Central Excise, Mumbai-II

2016 (3) TMI 946 - CESTAT MUMBAI

Demand raised on presumption - Held that:- Tribunal in its remand order had directed the Revenue to provide copies of all the relied upon documents and opportunities to be heard to the appellant. It is seen that the Revenue has failed to do both. In these circumstances, we are left with no option but to set aside the impugned order and remand the matter for fresh adjudication after providing the copies of relied upon documents and opportunities to be heard. - Appeal No. E/2875 to 2880/05 - A/864 .....

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he goods. A show-cause notice was issued seeking to demand duty and to impose penalty on the manufacturers and dealers. The matter was adjudicated ex parte and without giving relied upon documents of the appellant. The appellants approached the Tribunal, which remanded the matter to the Commissioner directing him to provide copies of relied upon documents and opportunity of personal hearing. The matter was re-adjudicated by the Commissioner. The appellants are in the appeal against the said orde .....

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pplied. It is seen that Sr. No. 8 of the Annexure-D to the show-cause notice listed all the records/documents withdrawn from all the seven placed searched during investigation. The learned Counsel asserted that these are relevant documents, as without these documents their defense could not be prepared. It was argued that show-cause notice has been issued demanding duty on the entire turn-over of the trading firm without analysing the nature of turn over. He pointed to the Annexure C1 to the sho .....

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to arrive at the exact quantum of sale of each item of goods. (ii) While arriving at the figures of sales of M/s Sahni & Co. and M/s Sahni International, the sales effected by them to parties like M/s Kohli Motor Co. and M/s P.S. Auto Parts Pvt. Ltd. has been excluded wherever possible from their turn over as the latter said companies were dealing exclusively in truck parts It was asserted that the above note indicates that the documents recovered from the dealers premises do not have any .....

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Sunax Automotive Pvt. Ltd. on 19.8.2004 under a dated acknowledgement. The assessee and the noticees were thereafter granted a personal hearing on 11.11.2004. In response to the same, the noticee no 1 viz. Sunax Automotive Plastics Pvt. Ltd. submitted a letter dated 10.11.2004 stating they had received the intimation for personal hearing only on 8.11.2004. They further stated that since their unit was closed since the past six years they would not be able to file a reply and attend the hearing o .....

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be granted three weeks time. In response, the assessee was directed to visit the departmental offices during office hours to procure the copies of these records on or before 25.11.2004. The assessee thereafter vide their letter dated 16.12.2004, again stated that they could not trace out all the records required and that they required copies of documents in the possession of the Commissionerate office. Meanwhile, the assessee and other noticees wee again granted a personal hearing on 22.12.2004. .....

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the assessee submitted a letter dated 27.1.2005. The assessee again reiterated their request for copies of records. The assessee placed reliance upon the case laws in the case of Jayantilal Shah & Others Vs. Commissioner of Central Excise, Mumbai VI - 1999 (34) RLT 466 (CEGAT), Santogen Silk Mills & Ors. Vs. Commissioner of Central Excise, Surat-II - 2003 (58) RLT 217 (CEGAT-Mum), P.G.O. Processors Pvt. Ltd. Vs. Commissioner of Central Excise - 2000 (41) RLT 74 (Raj) & Sundar Ispat .....

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ce of the order evidencing immediately proceedings in the adjudication are listed. It is seen that in the letter dated 24.11.2004, the appellants had asked for the legible copies of Panchnama and statements. They had also asked for the various records, register and documents seized in the said Panchanama. He had also asked for return of all the not relied upon documents recovered during the searches. The appellants were informed to go to Division Office within a weeks time from 21.11.2004 to ob .....

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