TMI Blog2018 (6) TMI 1418X X X X Extracts X X X X X X X X Extracts X X X X ..... ts Shri K Poddar, AR for the Respondent ORDER Per Ashok Jindal The appellants are in appeal against the impugned order demanding duty and imposition of penalty on account of clandestine removal of goods. 2. Facts of the case are that the intelligence was received that some iron and steel manufacturers are engaged in manufacture and clandestine removal of MS ingots through M/s. Monu Steels, Raipur who is a commission agent. Therefore, investigation was conducted at the end of appellants and on the basis of statements given by Shri S K Pansari of M/s. Monu Steels. A case has been made against the appellant for clandestine removal of goods. The matter was adjudicated. Major demand of duty was dropped but some part of the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 6. Heard the parties. Considered the submissions. 7. I have gone through the impugned order wherein my attention has been drawn by learned AR as well as by learned Counsel. For better appreciation para 3.5.12 and 3.5.15 are extracted below: 3.5.12 I find that Shri Bheem Sen Sahoo, General Manager and Shri Naren Kumar Mishra, Authorised signatory of Noticee No. 1. during the course of inquiry conducted under Section 14 ibid on 30.07.2009 and 01.04.2010 though denied having ever dealt with Noticee No.2, but could not put forth any reason why the commission agent was implicating him, out of all the manufacturers working in the region. Also when asked to explain this, Shri Bheem Sen Sahoo and Shri Naren Kumar Mishra stated that No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss examination of Shri S K Panari was granted to the appellant, which is in gross violation of principles of natural justice as held by Hon ble Punjab and Haryana High Court in the case of M/s. Ambika International vs. Union of India [2016-TIOL-1238 (P H)] . 9. In that circumstances, relying on the decisions of High Court in the case of Tribunal in the case of M/s. Ambika International and the decisions of the Tribunal in the case of Shree Banke Bihari Ispat P Ltd. (supra) and KK Agrawal and M/s. Kailash Traders (supra), demand against the appellants on account of removal of goods is not sustainable. 10. Therefore, the impugned order is set aside and the appeals are allowed with consequential relief, if any. ( Pronounced in the ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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