TMI Blog2017 (3) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... final impugned order - There is no justification for jettisoning the procedure statutorily prescribed by plenary legislation for admitting into evidence and statement recorded before the Gazetted central Excise Officer - matter is remanded for consideration afresh - appeal allowed by way of remand. - Appeal No. E/1682, 2096, 2097, 2107, 2111, 2318/2009-EX(SM) - Final Order No. 52184-52189/2017-EX(SM) - Dated:- 8-3-2017 - Hon'ble Ms. Archana Wadhwa, Member (Judicial) Shri V.K. Gupta, Shri N. Malik, Shri Rishab Jain, Advocate for the Applicants Shri R.K. Mishra, DR for the Respondent ORDER Per Archana Wadhwa All the appeals are being disposed of by a common order as they arise out of the same impugned order passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of copper ingots and thereby converting the same into copper wire rods. The appellants manufacture copper wire rods on their own behalf asalso on job work basis out of the ingots received from the other manufacturers by following the procedure envisaged under notification no. 214/86. The various records, register in terms of the said notification are being maintained by them wherein they are making entries of the challans issued by the suppliers in their name, description of goods, weighment of the same, name of the supplier, nature of the processing and the quantity received of finished goods after processing, processing loss and the quantity sent back to the processed goods manufacturer. As regards the goods manufactured on their own beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o sale proceeds of clandestinely removed copper ingots and copper wire rods and the 24 loose slips concerned with copper ingots were received from different suppliers. The Officers also recorded statement of partners and some of the suppliers wherein they agreed that some of the copper ingots were sent by them without payment of duty. 6. Shri Jitender Aggarwal, Partner, in his statement on 22.09.2005 showed his inability to comment on the loose documents as he was not in India, during the period 01.09.2005 to 21.09.2005 and further deposed about the Indian currency recovered from the office that the same was given to the office supervisor for safe custody as they were going abroad. 7. On the basis of the statement recorded by the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to confirm demands without following the due procedure to adjudicate. In the absence of any evidence to establish the manufacture of such a huge quantity of copper ingots and clearance of the same by way of transporters and in the absence of identification of the buyers of the same, upholding the charges of clandestine removal is neither justified nor warranted. He also submits that confiscation of the currency, which the appellant have established, was cash in hand as per their income tax returns, affidavit and balance sheet and without their being iota of evidence that such currency was the sale proceeds of smuggled goods, was against the settled position of law. Ld. Advocate s contention is not only the cross examination but as per the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of the appellant s request for cross examination. If the deponents of the said statement are not produced for the cross examination it goes without saying that the statement would not be considered as an evidence. The adjudicating authority would also consider the availability of other evidence, if any on record, and the appellants would be at liberty to draw the attention of the adjudicating authority to the precedent decisions. As such without commenting upon the merits of the case, I remand the matter to the adjudicating authority for de-novo adjudication. The appellants are at liberty to raise all the grievances before the Commissioner, including their grievance about the confiscation of the seized Indian Currency. 14. All the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
