TMI Blog2018 (5) TMI 1496X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of ₹ 29,32,800/- - clearance of finished goods from the job worker premises, without being returned to the factory of the appellant - cross-examination of witnesses - Held that: - we find from the order of the Ld. Commissioner that even though under the defence submission, he has recorded that appellants have requested cross examination of the witnesses, however, while denying the cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 5 2008 passed by Commissioner (Appeals) Central Excise, Daman. 3. Briefly stated facts of the case are that the appellants are engaged in manufacture of insulated Wares, House Wares, Gift Articles of Plastic falling under Chapter Heading No. 9617 of the Central Excise Tariff Act, 1985, On the basis of visit to M/s Alaska Industries Pvt Ltd. on 03.06.2004, it came to the notice of the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellant submits that on the basis of the statements of various persons including the buyers of PP Granules alleged to be cleared clandestinely, the adjudicating authority has confirmed the demand, It is his contention that even though in their preliminary reply to the show cause notice, they have requested cross examination of witnesses as mentioned at para 36.10 of the impugned order, how ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries, Shri Manoj Giria, Partner of M/s Oswal International, Shri Shekhar B. Sabikar, Partner of M/s Bharat Plastic Ltd and Shri Shailesh Ramaniklai Shah, Partner of M/s Gurukrupa Plastics, the defence would be incomplete and denial of cross-examination resulted in violation of principles of natural justice. In support, he has referred to the judgement of the Hon'ble Supreme Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said observation in denying the cross examination of the witnesses, whose statements have been relied upon in confirming the demand. Therefore, we direct the adjudicating authority to allow cross examination of the aforesaid witnesses in view of the principles of law laid down by the Hon'ble Supreme Court in a series of cases including in Andaman Timber Industries Ltd's case (supra). In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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