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TMI Blog2018 (3) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent ORDER Per: Ashok Jindal The appellants are in appeal against the impugned order wherein duty has been demanded on account of clandestine removal of goods along with interest and various penalties have been imposed. Further, goods seized have been confiscated. 2. The facts of the case are that as an intelligence was gathered that M/s Omen Electricals & Gas Appliances Company (in short, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e clearance of goods by M/s Century Enterprises. The said status report was shown to Shri Sanjay Pahal and Shri Anil Pahal, Manger of the appellant who admitted the contents of the said status sheet and stated that they were indulged in clandestine removal of goods. Later on, statement of Shri Sanjay Pahal was retracted which was taken on record. The retraction was also withdrawn by Shri Sanjay Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amined and from the status sheet itself, it is not coming out the contents relating to clandestine removal of goods. In that circumstances, the documents and the statement cannot be relied upon. He also prayed that for fair adjudication, the matter may be remanded back to the adjudicating authority. 5. With regard to M/s Omen, it is his submission that no notice of hearing was sent to M/s Omen. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances, there is gross violation of principles of natural justice. Therefore, the matter needs examination at the end of the adjudicating authority first to do examination in chief of Shri Anil Pahal and therefore to offer cross examination to the appellant in terms of Section 9D of the Central Excise Act, 1944. Further, I find that no notice of hearing was issued to M/s Omen which is essentially r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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