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Shri Naveen Kumar Dhingra, Proprietor, Shri Ashwani Kumar Gupta, Partner, Shri Krishan Kumar Jain, Proprietor, Shri Sanjay Arora, Partner, M/s A.B.C. Transport Co. Pvt. Ltd., Shri Angad Singh, Incharge, M/s Seiko Sanitations, M/s Delhi Bombay Speed Carriers, Shri Bharat Bhushan Gupta, Proprietor Versus CCE, Delhi–II

2018 (2) TMI 908 - CESTAT NEW DELHI

Principles of Natural justice - Section 9D of the Central Excise Act, 1944 - Held that: - There is no requirement in terms of Section 9D for the noticee to give elaborate justification before requesting for cross-examination - The cross-examination in case could not be conducted, the reason for the same as mentioned in Section 9D itself has to be recorded - the impugned order suffers due to violation of principles of natural justice and accordingly set aside. - The matter has to go back to t .....

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: B. Ravichandran These 9 appeals are against common impugned order dated 06/11/2015 of Commissioner (Appeals - I), Central Excise, New Delhi. The main appellant (M/s Seiko Sanitations) are engaged in the manufacture of Seiko brand bath fittings liable to Central Excise duty. Based on certain information that main appellant is not discharging proper Central Excise duty on the goods manufactured and cleared by them certain investigations were carried out by the officers in January 2011. Based on .....

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de order dated 29/04/2014. On appeal, the original order was confirmed by the impugned order. The lower authorities confirmed Central Excise duty liability of ₹ 47,67,716/- and penalty of equivalent amount was imposed on the main appellant alongwith various penalties on other appellants under Rule 26 of the Central Excise Rules, 2002. The seized goods were ordered to be confiscated with an option to redeem on payment of differential payment of ₹ 30 lakhs. The said redemption fine was .....

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ral Excise Act, 1944 these statements should have been first taken up for admissibility and thereafter in case of request by the affected party allowed for cross-examination, by the Adjudicating Authority. The learned Counsel pleaded that in the absence of such opportunity and non-adherence of the procedure in terms of Section 9D has affected their interest and this violation of principles of natural justice will make the order bad in law. The learned Counsels also submitted that they have a str .....

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ements is not a mandatory requirement. He referred to case laws relied upon by the lower authorities in support of his contention. 6. We have heard both the sides and perused the appeal record. The preliminary objection raised on violation of principles of natural justice is to be addressed first. We note that the Original Authority has recorded that the noticees have failed to provide adequate and sufficient reasons justifying their request for cross-examination. We find such finding is not sup .....

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mination in case could not be conducted, the reason for the same as mentioned in Section 9D itself has to be recorded. The provision of Section 9D are as below :- SECTION 9D. Relevancy of statements under certain circumstances. - (1) A statement made and signed by a person before any Central Excise Officer of a gazetted rank during the course of any inquiry or proceeding under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth of t .....

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