TMI Blog2019 (7) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... iples of natural justice - grant of cross examination - HELD THAT:- The cross examination of Shri Mashrubhai Bharwad was already allowed earlier and therefore there was no reason for the adjudicating authority to grant cross examination again and again and cannot be considered to be violative of principles of natural justice. There is no reason to grant cross examination of the officers as there is no doubt about the investigation proceedings. The clandestine removal stands by the consignors as well as consignee and also by the transporter stands accepted - appeal dismissed - decided against the assessee. - E/1263 - 1266/2009 - DB - A/11127-11130/2019 - Dated:- 16-7-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) Sh. Anil Gidwani, Advocate for the Appellant Sh. L. Patra, Authorised Representative for the respondent ORDER RAMESH NAIR The present appeals have been filed by M/s Mili Detergent Industries, M/s Superchem, M/s Shree Jalaram Chemical Industries and M/s Sonal Cosmetics (Exports) Ltd. against OIO dated 21.04.2009 passed by the Commissioner, Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tally as the same did not figure in the books of accounts of M/s SCEL nor were any gate passes found to have been issued by the units in respect of the clearances of the said goods. That the quantity of detergent powder, as mentioned in the said seized papers, had been received in loose condition without any central excise gate pass and that he was giving the statement in the capacity of a partner of M/s Mili Detergent Industries. The statement of Shri Nemichand Zaverilal Sharma was recorded on 17.1.1995 wherein he admitted that he was the authorized signatory of M/s Jalaram Chemical Industries and M/s Superchem. That no Central Excise Gate Passes were prepared for 237960 kg of detergent powder delivered on 4.4.93, 10.4.93, 12.4.93 and 22.4.93 in the name of M/s Superchem, as mentioned in the seized papers. Similarly, as mentioned in the said papers, 96,000 kg Detergent Powder had also been cleared from M/s Jalaram Chemical Industries, Vatva to Shahwadi in the month of July 1993. On verification of the central excise gate passes issued by M/s Superchem and M/s Jalaram Chemical Industries, it was noticed that no central excise gate pass has been prepared in respect of such clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants filed appeal before the Tribunal, who vide order dated 6.10.2008 set aside the impugned order and remanded the matter to Commissioner for fresh decision after hearing the appellants in person. The adjudicating authority, after giving an opportunity of being heard to the appellants and taking their submissions on record, vide impugned order has again confirmed the demand. Being aggrieved, the appellants have filed the present appeals. 2. Ld Counsel Sh. Anil Gidwani appearing for the appellants submits that the impugned order is not sustainable as the adjudicating authority has erred by not allowing cross examination of Shri Mashrubhai Bharwad, tempo driver, who alleged to have transported the goods in his tempo, Shri M.H. Modi and Shri N.R. Malek, both departmental officers. There is no documentary evidence available with the department to substantiate the charges of clandestine removal as the same is based on the 11 loose papers recovered from the office of the third party and the tempo driver and other parties. The driver of tempo, when in the year 2000 during cross examination , had deposed that he was carrying various goods in his tempo and entries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the order was passed ex-parte. In the second round of litigation, the demand were dropped by the adjudicating authority and the Revenue filed an appeal. The case was again remanded back to the adjudicating authority. In the third round of litigation, the demands were confirmed and the case was remanded back on the ground that the hearing notices could not be served. This is the 4th round of litigation before us. Since the matter has been lingering for last 24 years, we deem it appropriate to decide the same on basis of case records. 5. Having heard the Ld. Counsel for the Appellants and Ld. AR for the revenue and going through the case records, we find that the officers seized 11 loose papers containing details of clearances of detergent powder from the office of M/s SCEL, who were consignee of these goods cleared from M/s Mili Detergent Industries , M/s Superchem and M/s Jalaram Chemnical Industries. The director of SCEL Shri Yogeshbhai Shah and partner of M/s Mill Detergent Industries has accepted the fact that the seized papers contained details of clearances made by the 3 Appellants to M/s SCEL. Even though the appellants have challenged the demand on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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