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TMI Blog2018 (3) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Shri. Ajay Kumar, Addl. Comm. (AR) - for Respondent ORDER Per: Raju 1. These appeals have been filed by M/s.Specific Alloys Pvt., M/s.Bhagya Alloys Pvt. and Shri Narendra M. Surana, its proprietor/partner. 2. The appellants are engaged in the manufacture of aluminium ingots. Ld. Counsel for the appellants pointed out that their premises were searched by the officers of Central Excise on 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand and imposed penalty under Section 11AC and interest under Section 11AB. The Commissioner also dis-allows the Cenvat Credit claimed by the appellant and imposed equal penalty in respect of the said denial of Cenvat Credit. The Commissioner also imposed a personal penalty on Shri N.M. Surana. 3. Ld. Counsel pointed out that the impugned order has been passed ex-parte on gross violation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s violation of natural justice and thus needs to be set aside. 4. Ld. AR relies on the impugned orders. 5. We have gone through the rival submissions. We find that the matter was earlier remanded by the Tribunal with direction to the Commissioner to follow the principles of natural justice. The appellant had vide their letter dated 10/12/2007 sought cross-examination of "investigating officers, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s based on the documents recovered and panchnama made during the search of the factory. The show-cause notice also relies on the statements of Shri N.M. Surana. Other than these evidence no evidence has been relied in the show-cause notice. In these circumstances, cross examination of the investigating officers and range officers is irrelevant and has rightly been denied by the Commissioner. The i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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