TMI Blog2016 (12) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... be based on the recorded evidence and not by a statement of any person even if it is a Managing Director. This is so because even the statement has not stated as to what is exact amount of the turnover. When in appeal, the appellant pleads that their turnover is only ₹ 39.44 lakhs based on the certain calculations, it is necessary for the Original Authority to give a clear finding instead of rejecting the same based on the general statements given by the Managing Director at the time of investigation. We also noticed that in the multiple proceedings initiated against the appellants, there were over-lapping findings resulting in improper imposition of penalties. This was observed in the remand order of the Tribunal also. In nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igation, 8 show cause notices were issued by the Department in 1988-89 for demanding central excise duty and proposing confiscation of the seized goods and imposition of various penalties. The show cause notice were adjudicated by the Asstt. Collector and Collector and Principal Collector. On further appeals, the matter was taken upto the Tribunal. The Tribunal vide Final Order No.53 to 58 of 1995 disposed of various appeals by setting aside the orders passed by Principal Collector and Collector (Appeals) and remanded the matter to the concerned Adjudicating Authorities to decide the matter afresh. On such direction, the present impugned order was passed by the Commissioner of Central Excise. It is relevant to note that in the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority. The Hon ble Bombay High Court in Harish Harshavadan Shah reported in 2010 (254) ELT 259 (Bombay) held that the delay of 12 years of un-explained belated adjudication, where no fault is attributable to the petitioner, proceedings cannot be allowed to continue. The Hon ble Bombay High Court in the case of Bhagwandas S.Tolani reported in 1983 (12) ELT 44 (Bombay) held that though no limitation prescribed for opening adjudicating proceedings, it would not be permissible for the Department to commence adjudication proceedings after a long period of 10, 15 or 20 years. In the appellant s own case relating to action by Enforcement Directorate, the Hon ble Delhi High Court in WP(C ) No.375 of 2014 held that the adjudicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons also, we find the remand directions are not complied with. 5. On the issue of arriving at the correct amount of turnover for different financial year in order to examine the appellants eligibility for SSI exemption, we note that the Original Authority has not followed the directions of the Tribunal to the full extent. Regarding valuation to be followed in terms of the Supreme Court s decision in Ujagar Prints (supra) for job work done by the appellants, no examination of such nature is recorded in the de novo order. Further, wherever the show cause notice has not given bifurcation of value of Electron Gun and T.V. Cabinets, the Original Authority observed that he is taking the course of rationality and proportionality, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... note that the appellant suffered a fire accident in March, 1991. When the remand proceedings were initiated against them, for a fair defence, they have requested the Department for copies of the case records. The same was declined on the ground that the appellant pursued appeal remedy and should be in possession of various documents. Here, we note that the delay in de novo proceedings, apparently, had serious impact on the defence of the appellant and it is also clear that even the Department was not having the relevant records at the time of remand proceedings. This could be inferred from the Commissioner s observations regarding proportionate method of arriving at the turnover figures. The re-calculation of duty liability, if any, c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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