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2016 (11) TMI 513 - CESTAT NEW DELHI

2016 (11) TMI 513 - CESTAT NEW DELHI - TMI - Clandestine removal of goods - recovery of incriminating documents - inspection of documents - principles of natural justice - Held that: - It has to be noted that the search proceedings took place as early as 1999 and till date the relied upon documents have not been furnished to the assessee. The case laws relied upon by the ld. advocate is specifically on the point that the Hon'ble Gujarat High Court in the case of CCE Vs. Chandan Steel Ltd. [COMMI .....

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, but to uphold the order passed by the Commissioner (Appeals) - appeal dismissed - decided against Revenue. - Appeal Nos. E/2801 & 2802/2010-EX [SM] - Final Order Nos. 54786-54787/2016 - Dated:- 4-11-2016 - Mr. V. Padmanabhan, Member (Technical) Mr. M. R. Sharma, DR For Appellant Ms. Surbhi Sinha, Advocate For Respondent ORDER Per Mr. V. Padmanabhan The present appeals are filed by Revenue against Order-in-Appeal, dated 01.06.2010 passed by Commissioner (Appeals), New Delhi. 2. The assessee is .....

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use Notice dated 01.01.2001 was issued and adjudicated vide the Order-in-Original dated 29.10.2009, in which the Addl. Commissioner confirmed the demand of duty to the extent of ₹ 14,19,987/- along with interest and imposition of penalty of equal amount. A penalty of ₹ 1 lakh was also imposed on Shri Dinesh Lakhotia, Director and Shri Dev Kumar, Accountant. The Show Cause Notice as well as the adjudication order was passed on the basis of records recovered by the departmental officer .....

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at the recovered documents were never disclosed to the appellants. Further, he records that the documents were not also available with the adjudicating authority. Accordingly, he has set aside the demand for gross violation of principles of natural justice. 5. Heard Mr. M.R. Sharma, ld. Departmental Representative for Revenue and Ms. Surbhi Sinha, ld. advocate for the respondent. 6. Revenue has challenged the impugned order with the submission that Shri Dinesh Kumar Lakhotia, Director had given .....

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ed the demand for the reason that none of the documents were given to the assessees till date. She also relied upon the decision of the Hon'ble Gujarat High Court in the case of CCE Vs. Chandan Steel Ltd. [2009 (238) ELT 716 (Guj.)] and argued that since over ten years have lapsed, the initiation of proceedings and demand are required to be quashed. She further relied on the following case laws:- (i) R Chakravarthy Vs. CCE, Chennai [2008 (225) ELT 243 (Tri.-Chennai) (ii) Shree Venkatesh Meta .....

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upon which their case can be built up. Ld. Commissioner (Appeals) in the impugned order has given the categorical finding as follows:- 4. I have carefully gone through the case records and submissions of the appellants. It is a settled principle of law, that principles of natural justice are to be strictly observed in quasi judicial proceedings. It is also settled that taking any evidence behind the back of the accused is against the principles of natural justice. The whole of the demand has be .....

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