TMI Blog2018 (11) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... the inputs clandestinely and manufactured of the final product which has been cleared clandestinely - the charge of clandestine manufacture and removal of the goods is not sustainable, merely, on the basis of the receipt one of the raw material, on the basis of the statement of the third party - demand set aside. Cross-examination not granted - principles of natural justice - Held that:- On the weighment slip, the name has been written of the appellant in handwriting, but the Revenue has failed to establish that who has written the appellant’s name on weighment slip. In the absence of the said evidence the weighment slip relied by the Revenue is not admissible - the Revenue has relied upon the statement of one of the alleged manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n investigation was conducted by the DGCEI at the end of M/s Ashoka Drugs, M/s Shiva Chem and M/s Dechem Plastic Pvt. Ltd. wherein it has been found that these three firms are manufacturing formaldehyde and clearing the same without payment of duty, certain weighment slips were also recovered from these three units on which the name of the appellant is mentioned as Virgo Boards Ltd by hand. On the basis of that investigation/statement of those manufacturer of formaldehyde, an investigation was conducted at the end of the appellant, wherein various statements were recorded. On the basis of the statements, it was alleged that the appellant have received formaldehyde as input from the supplier without payment of duty and the same has been used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis of assumptions and presumptions. It is also submitted by the Ld. Counsel that the appellant sought cross examination of the witnesses whose statements has been relied upon to issue show cause notice to the appellant but no cross examination of those witnesses has been granted, and no procedure under Section 9D of the Central Excise Act, 1944 has been followed, therefore, on this sole ground, the impugned order is liable to be set aside in the light of decision of this Tribunal in the case of Commissioner of Central Excise, Delhi-I Vs. Kuber Tobacco India Ltd. reported in 2016 (338) E.L.T.113 (Tri.-Del.) which has been followed by this Tribunal in the case of Alliance Alloys Pvt. Ltd. Vs. Commissioner of C. Ex., Delhi reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 79-62382/2018 wherein it has been held that in the absence of the evidence of procurement of other raw material to their manufacture of their final product, the charge of clandestine manufacture and removal of the goods is not sustainable, merely, on the basis of the receipt one of the raw material, on the basis of the statement of the third party. I hold that the impugned order is to be liable to be set aside. b) No cross examination is granted. 8. Further, I find that in this case, the case has been made out against the appellant on the basis of the third party s statement and the documents received i.e. weighment slip, I have been gone through the weighment slip. On the weighment slip, the name has been written of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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