9911796707
TMI Blog2018 (10) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... ision-Ahmedabad-I, visited the factory premises of the appellant on 28.10.1999. On the detailed investigation and the verification of records, it was alleged that the appellant company are indulged into clandestine removal of their final product. Various records were recovered from the appellant such as transport LR copy, challan, loading. Memo invoices, RG-I, RG-I23A part-I and part-II registers and PLA registers etc. and various statements were recorded. On the basis of such evidences Show Cause Notice dated 03.04.2009 was issued for demanding duty of Rs. 13,08,692/-. The said Show Cause Notice was adjudicated Vide Order In Original Bearing No. 42/addl.commr/2001 dated 22.01.2001. Against the Order in Original, the appellant filed appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dabad, who Vide Order in Appeal No. 297/2007 (Ahmedabad-I) dated 11.09.2007 confirmed the duty of Rs. 6,83,448/- and imposed a penalty of equal amount, the penalty on partner Shri. Mahendra Duggad was enhanced from Rs. 25,000 to Rs. 2 Lakhs, and in case of the other partners, it was enhanced from nil to Rs. 2 Lakhs. The department filed an appeal against Order in Appeal No. 167 & 168/2007 (Ahmedabad-1) dated 25.04.2007 before this Tribunal only on the ground of enhancement of penalty under Section 11AC. The Tribunal Vide Order No. A/173/wzb/Ahb/08 dated 14.08.2008, enhanced the penalty from Rs. 26,531/- to Rs. 30,404/-. Against the impugned order i.e. order of Commissioner (Appeals) bearing No. 297/2007 (Ahd-I) dated 11.09.2007, the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er etc. Since, the transactions alleged to have been made are appearing in these records, without the no proceedings can be carried out. I observed that lower authorities have concluded the demand on the basis that of the confessional statements. Therefore, even without availability of aforesaid documents, the demand can be confirmed on the basis of these statements. I do not agreed with this contention of the lower authority for the reason that the basic document from which the data was collected for confirming the demand are must. The statements alone in absence of said documents will not suffice for confirmation of demand. This is a settled law that when the departments relied upon document on the basis of which demand is raised, withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncement of the adjudication proceedings, nothing prevented the adjudicating authority to issue a notice to the assessee to appear before such officer and thereupon require the department to furnish the copies of relied upon documents. The order of the adjudicating authority does not disclose as to what prevented him from performing this obligation on the part of the adjudicating authority. Merely observing that the assessee failed to collect the relied upon documents was not sufficient to justify ex parte proceedings." In view of the above settled legal position, confirmation of demand without providing the relied upon documents is in gross violation of principles of natural justice. Observance of the principles of natural justice is forem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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