TMI Blog2016 (6) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs. Further, cross-examination has to be essentially given in the facts of in the present case as statements of the concerned persons are recorded at the back of the appellants. Therefore, the impugned order is set aside and remand the matter for denovo adjudication by the Commissioner with direction that he shall examine and witnesses in presence of the appellant Company, Director and/or their Authorized Representative and shall also offer his witnesses for cross-examination . The appellant shall be provided inspection of documents either relied upon and/or not relied upon, a copy of which, if they have not been given earlier shall be provided. Thereafter, the appellants, if they so desire, can file supplementary reply to the show-cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction in the premises of the Appellant Company on 26.06.2007 by the Revenue and simultaneously, premises of related transporters and the residence of the Director of the Appellant Company was also searched. On verification of the stock of the finished goods and cenvatable inputs, excess stock of 17.13 MT of un-coated kraft paper standard, was found and the shortages of 12.98 MT of un-coated kraft paper grade II was found. It was further found that the assessee Company was not maintaining any stock register of raw materials/cenvatable inputs regarding purchase, consumption or any balances. Physical stock of cenvatable inputs could not be co-related with any book balance, hence, the entire stock of cenvatable inputs and the excess stock of un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f finished goods of the appellant. On comparison of entries in the log book, it appear to Revenue that only some clearances matched, in large number of instances, no corresponding invoices showing removal of goods was issued by the appellant company. Thus, it appeared that the appellants have clandestinely removed the finished goods, which were excisable without payment of duty. Search was also conducted at the premises of M/s Kalkaji Papers at Kalkaji, Delhi. During search, packing slips were recovered. On the said packing slips, the name of the party along with reel-wise details were indicated. Shri Paras Singhal, proprietors of M/s Kalkaji Papers, admitted that they have received kraft papers from the appellant Company against the said p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000/- on Shri Yogesh, Supervisor of the appellant Company, all under Rule 26 of the Central Excise Rules, 2002. 7. The ld.Counsel for the appellants, states that the proper opportunity of hearing have not been granted , inasmuch as the cross examination of the person, the statement of which have been relied upon, have not been granted. He further points out that pursuant to remand order by this Tribunal in the earlier round, the Adjudicating authority have failed to record independent findings and in the finding portion at Para 22 of the impugned order, have recorded as follows: 22...No new facts have been advanced by the parties so as to reconsider the case on merits. Therefore, I am in total agreement with the findings of the Adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, Shri Mukul Goel has stated that his father owns one truck and two trucks bearing NOS.UP13H9025 UP13B9939 belongs to his uncle (Chachaji), whose name is Shri Dinesh Kumar, son of Late Jagdish Prasad. The impugned order-in-original is silent as to what statements have been given by the respective persons. We also find that the appellants had prayed for cross examination of Shri Mohan Lal, Proprietor of M/s Mohan Lal Kalicharan and also other person, who wrote log book including the drivers, who allegedly maintained the log books. The appellant's application for cross examination was rejected by the ld.Commissioner vide communication dated 04.06.2012 stating that Shri Mukul Goel, son of Shri Mohan Lal was present at the time of sea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided inspection of documents either relied upon and/or not relied upon, a copy of which, if they have not been given earlier shall be provided. Thereafter, the appellants, if they so desire, can file supplementary reply to the show-cause notice and after hearing the parties, the adjudication order shall be recorded by the authority. 11. Thus, all the appeals are allowed by way of remand. Miscellaneous Applications also get disposed off. There shall be stay of balance dues, till passing of order pursuant to remand. 12. The appellants are also directed to appear before the Commissioner, within 45 days of receipt of this Order and seek opportunity of hearing. ( Pronounced in the open Court ) - - TaxTMI - TMITax - Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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