TMI Blog2017 (12) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... in view of the judgment of the Hon’ble Supreme Court in Andaman Timber Industries’ case [2015 (10) TMI 442 - SUPREME COURT] - the cross examination of the witnesses requested by the appellants before the authorities below be allowed and thereafter, the issues be decided afresh on merit - appeal allowed by way of remand. - E/563-566/2008-SM - A/13343-13346/2017 - Dated:- 1-11-2017 - Dr. D.M. Mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on completion of investigation demand notice was issued alleging clandestine removal of finished goods without payment of duty of ₹ 5,35,399/- and recovery of the same with interest and proposal for penalty on the partnership firms and partners and other authorized signatories; besides confiscation of the excess goods was also proposed. On adjudication, the demand was confirmed with interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals) they have vehemently argued that the entire basis of allegation of clandestine manufacture and clearance of finished goods rests on the statement of witnesses and the panchnama, therefore, they had requested cross examination of the witnesses whose statements have been relied upon in the issuance of Show Cause Notice and the panchas. The Adjudicating Authority neither allowed cross ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Industries case (supra). In the result, the cross examination of the witnesses requested by the appellants before the authorities below be allowed and thereafter, the issues be decided afresh on merit. Needless to mention reasonable opportunity of hearing be granted to the Appellants. In the result, the impugned order is set aside and the appeals are allowed by way of remand to the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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