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TMI Blog2017 (3) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... The said order disposed of two show cause notices dated 17.03.2006, which proposed the confiscation of the excess found goods and the Indian Currency which belonged to M/s. Kaycee Electricals. The adjudicating authority has confiscated the excess found Copper Rods and Copper Ingots with an option to the appellant on payment of redemption fine of Rs. 10,50,000/-; confiscated the Indian currency of Rs. 26,88,310/- with an option to M/s. Kaycee Electricals to redeem the same on payment of redemption fine of Rs. 3 lakhs and has further imposed penalty of Rs. 5 lakhs on Shri Jatinder Kumar Aggarwal, Partner of M/s. Kaycee Electricals. 2. While adjudicating the other show cause notices dated 28.09.2007 the Commissioner has confirmed the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egister. 4. Factory of the said appellant was visited by the officers on 21.09.2005 along with the residential premises of the partners. During the search of the factory premises, officers recovered certain kacha parchis from the two supervisors and the stock taking was also done resulting in excess of copper ingots and copper rods not entered in the statutory records. The officers also recovered the amount of Rs. 20,87,310/- from the office of the appellant which was situated near the factory gate and some amount was recovered from the residents of Shri Jitender Aggarwal, partner, which were seized by the officers. An amount of Rs. 2 lakhs was recovered from the residential premises of Shri Mohit Aggarwal, nephew of the partner and the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of show cause notice, which resulted in passing of the impugned order as detailed above. 8. Hence the present appeals. 9. Ld. Advocate appearing for the appellant submits that they had filed the provisional interim reply on 12.11.2005 before the Commissioner challenging the correctness of the statement and submitting that they do not agree with the entries made in the loose slips recovered from the possession of some of their employees. To prove that, they sought cross examination of the various deponents of the statement. Though the Commissioner has taken note of said request for cross examination of the various deponents he neither denied the request nor dealt with same and proceeded to pass the impugned order without affording them fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ka International Ltd. Vs. UOI 2016-TIOL-123-A-HC-P&H, the examination in chief was also required to be done before the adjudicating authority. 11. After hearing the Ld. Dr and after having gone through the impugned orders, I find that the Revenue's entire case is based upon the loose chits recovered during the course of search of the factory read with the statements of various persons. Though the appellant had made a request for cross examination of the said deponents so as to establish the veracity of the truth of the said statements, the adjudicating authority has neither referred to the said request nor decided on the same and proceeded to pass the final impugned order. The Hon'ble P&H High Court in the case of Ambika International Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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