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TMI Blog2017 (1) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... r Chitkara, Authorised Representative Per: Dr. D.M. Misra Heard both sides. 2. These appeals are filed against OIA No. SRP-150-151-DMN-2013-14 dated 01/08/2013 passed by the Commissioner (Appeals) of Central Excise, Customs & Service Tax, Daman. 3. Briefly stated that the facts of the case are that during the relevant period from November 2005 to August 2006, the appellant had received copper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Transport Company, namely, Shri Arun Kumar Singh and on the reports of the respective RTO through whose jurisdiction the vehicles were passed. It is his contention that even though a request for cross examination of Shri Arun Kumar Singh was advanced before the authorities below, the same was denied to them resulting into gross violation of principle of natural justice. He submits that onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. Union of India 2016 (339) E.L.T. 364 (Guj.) and Manic Chemicals Pvt. Ltd. Vs. Union of India 2016 (334) E.L.T. 302 (Guj.). 5. Per contra, the Ld. AR for the Revenue on the other hand submits that even without considering the statement of the Authorised Signatory of the Transport Company, there are ample evidences available on record by which it could be established that the appellant had not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plier on which appropriate duty has been paid by the supplier. The dispute centres around the fact of receipt of the nine consignments in their factory/job workers premises. Authorities below on the basis of the statement of Shri Arun Kumar Singh, Area Manager of the Transport Company and reports collected from various RTO offices, between Delhi to Daman, concluded that the said nine consignments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said witness namely, Shri Mahesh Gupta, Authorised Signatory of the Transport Company in the interest of justice. In the result, the impugned order is setaside and the appeals are remanded to the adjudicating authority for allowing cross examination of the witness, namely, Shri Arun Kumar Singh (Area Manager) and decide all issues afresh. Appeals are allowed by way of remand. (Operative p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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