TMI Blog2017 (6) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... doubt, reliance has been placed on documentary evidences but also the statements of witnesses collected during the course of investigation, which had been relied upon by the adjudicating authority in confirming the allegation - Keeping in view the principles laid down in allowing cross-examination of witnesses whose statements were relied in various judicial pronouncements, the appellants be given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Exporter M/s OM Corporation for export of the goods. Later, on investigation, it was found that M/s OM Corporation was not in existence and the goods though claimed to have been exported but in fact, not exported; forged proof of export was submitted. Accordingly, demand notice was issued to M/s Aafloat Textiles (I) Limited for recovery of duty with interest and proposal for penalty; also person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting into violation of principles of natural justice. In support, the ld. Advocate cites the judgment of the Hon ble Supreme Court in the case of Andaman Timbers Limited vs. C.C.E., Kolkata II - 2015 (324) ELT 641 (SC). 4. Shri S.J. Vyas, Advocate for the appellant Shri Mahesh Laxminarayan Thanvi submits that even though they have requested to allow cross-examination of Shri D.K. Kedia, Pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Certificate for export but in fact goods were not exported but diverted to local market. It is also not in dispute that even though the proof of export was submitted by the Merchant Exporter M/s OM Corporation, the same was found to be forged. Further, we notice that to establish involvement of the manufacturer and others, no doubt, reliance has been placed on documentary evidences but also the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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