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2016 (11) TMI 813 - CESTAT MUMBAI

2016 (11) TMI 813 - CESTAT MUMBAI - TMI - Imposition of penalty u/s 114 and 72 and 112 of Customs Act, 1962 - 100% EOU - duty evasion - cross examination of various persons - principles of natural justice - Held that: - Ld. Commissioner has not even dealt this request of the appellant as he neither allowed the cross examination nor even rejected the request. Therefore the Ld. Commissioner has not considered the request for cross examination in the impugned order. Therefore we find that Adjudicat .....

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Member (Technical) Shri. V.M. Doiphode, Advocate for the Appellants Shri. M.K. Mall, Asstt. Commissioner(A.R.) for the Respondent ORDER This appeal is directed against Orders-in-Original No. 06/SK-06/2005/Thane-I dated 10/3/2005 passed by the Commissioner of Central Excise, Thane-I. The appellant filed this appeal challenging imposition of penalty of ₹ 25 lacs under Section 114 of Customs Act and ₹ 1 Crore under Section 72 and 112 of Customs Act, 1962. 2. Shri. V.M. Doiphode, Ld. Co .....

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ss examination was not considered by the Adjudicating authority, hence the impugned order was passed against appellant in gross violation of principles of natural justice therefore the order deserves to be set aside on this ground itself. 3. Shri. M.K. Mall, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of submissions made by both sides, we find that it is undisputed fact from the records as well as fro .....

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