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2017 (5) TMI 869 - CESTAT MUMBAI

2017 (5) TMI 869 - CESTAT MUMBAI - TMI - Principles of natural justice - Clandestine manufacture and removal - manmade fabrics - confiscation of goods - penalty - Held that: - when the assessee is requesting to release the documents withdrawn under Panchanama, it is incumbent on the adjudicating authority to return the documents particularly when the same is not relied upon. Even if it is relied upon, the documents have to be given to the assessee. Therefore, the denial of release of the documen .....

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ants are engaged in manufacturing process of cotton fabrics as well as manmade fabrics falling under Chapters 54 & 55 of the Schedule to Central Excise Tariff Act, 1985. A show-cause notice No. V/PI/156/90/B-II/2548 dated 27.9.1990 was issued seeking to recover Central Excise duty on the suppression of production and removal of 75,72,897 sq. mtrs. of manmade fabrics with intent to evade payment of duty. It was also alleged that 75826.90 L mtrs of processed manmade fabrics valued at ₹ 1 .....

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i S.K. Babaladi, learned Advocate appearing on behalf of the appellants, at the outset submit that various documents were withdrawn under the Panchanama at the time of investigation of the case. The appellants, right from investigation, have been asking for the release of the documents withdrawn under Panchanama. The same was not provided. Therefore, the appellant at any stage could not make conclusive forceful defence. Therefore, the demand confirmed as raised in the show-cause notice was in vi .....

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ny. If it were the intention of the investigation to cook up the story on 'pure imagination', as contended by the: notlcec, the demand could have very well been extended to all the gate passes of the. noticee during the mateiral period. The fact that the document did not do so and restricted the demand to the gate passes where such an evasion occurred, based on the decimal theory, clears the air with regard to any allegation of mala fide intention on the port of the investigation. On the .....

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1500 job cards since the rest were destroyed as per the deposition of Shri Goswarni. He submits that there are various documents which were withdrawn by the departmental investigating agencies and the appellants have strong belief that on those documents the appellant can justify the defence that either there is no clandestine removal or the quantum alleged in the show-cause notice is not correct. Accordingly, the learned Counsel proposes for remand of the matter with direction to provide the se .....

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