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Commissioner of C. Ex. & S.T. Ludhiana Versus Dang Steels Pvt. Ltd.

2016 (337) E.L.T. 448 (Tri. - Chan.) - Request for cross examination - principles of natural justice - Held that: - the cross-examination of Sh. Shanker was required for proper adjudication of the case, as no cross-examination of Sh. Shanker was given to the respondent, therefore, statement of Sh. Shanker does not have any evidential value. Hence, I do agree with the observations of the ld. Commissioner (Appeals) to the extent in this case. As the statement of Sh. Shanker is the only evidence ag .....

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Shri Sudhir Malhotra, Advocate, for the Respondent. ORDER The Revenue is in appeal against the impugned order wherein the ld. Commissioner (Appeals) is set aside the order of confirmation of demand against the respondent by way of this adjudication order. 2. The facts of the case are that the respondent is engaged in the manufacturing of non-alloy steel ingots. A surveillance was kept on the activities of one of the buyers of the respondent namely M/s. Mahajan Steel Rolling Mills Pvt. Ltd. .....

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Rolling Mills and all the goods are weighed at their Dharam Kanda. On the basis of this statement, the case has been made out against the respondent and it was alleged that the respondent was engaged in an activity of clandestine removal of excisable goods without payment of duty to M/s. Mahajan Steel Rolling Mills Pvt. Ltd. The matter was adjudicated. Duty was demanded on the basis of the documents recovered from the Dharam Kanda along with interest and equivalent amount of penalty was also imp .....

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conducted and nothing incriminating was found but the main witness could not be produced for cross-examination and the adjudicating authority passed the order confirming the demand along with interest and imposed equal amount of penalty on the respondent. Before the ld. Commissioner (Appeals) the adjudication order was set aside on the ground that the person whose statement has been relied by the Revenue could not be produced for cross-examination. In that circumstances, demand is not sustainab .....

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its that the whole case has been made out on the basis of the documents recovered from the Dharam Kanda and the statement of Shri Shanker, the employee of the Dharam Kanda but Sh. Shanker was not produced for cross-examination. In that circumstances, ld. Commissioner (Appeals) has rightly set aside the demands against the respondent. 6. Heard the parties and considered the submissions. 7. In the impugned order the ld. Commissioner (Appeals) has observed as under : 10.1 In this cas .....

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tion of three witnesses (1) Sh. Jagdish Singh, representative of M/s. Mola Computerized Dharam Kanda and (2) Sh. Shanker, employee of the Mola Dharam Kanda (3) The Central Excise Officer who investigated the case. 10.3 The cross-examination of Sh. Jagdish Singh, representative of the Mola Dharam Kanda has been conducted by the adjudicating authority. In cross-examination Sh. Jagdish Singh stated that there was no system available with M/s. Dharam Kanda to identify the supplier of the goods. .....

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