TMI Blog2001 (8) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... called upon to show cause as under : "From the above it appears that the assessee has failed to produce the documents evidencing various measurements of the furnace and the measurements furnished by him appear to be incorrect as explained above. The technical team has taken the production of ingots physically and has arrived at the capacity of furnaces F1 and F2 as 3.2 MT and 3.0 MT respectively. The entire process of working out the capacity and the other technical details which were obtained by the technical team were accepted by the assessee. Hence it can be inferred that the capacity of the furnace F1 was 3.2 MT and not 2.0 MT and that the capacity of the furnace F2 was 3.0 MT and not 1.7 MT. From the report on capacity of assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rigendum F.No. 341/61/97-TRU, dated 30-8-1997. (iii) Panchanama dated 10-1-2000/11-1-2000 drawn at the factory premises." On receipt of the aforementioned notice, the petitioner prayed for supply of the following documents : (i) Copy of Verification report of Range Suptd. (ii) Copy of Verification report by Division Officer. (iii) Copy of Verification report/inspection made by Sri K. Engineer AC along with Chartered Engineer on 16-10-99. (iv) Copy of A.C.P. determination orders. By reason of the order impugned in the writ petition dated 19-2-2000, the said representation of the petitioner was rejected stating : "I am directed to inform you that the Commissioner of Central Excise, Hyderabad-II ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed currency notes had not been disputed by the Collector. As a matter of fact, he had a suspicion that the key produced was not the real key in use but might have been manufactured later on. Therefore to ascertain the genuineness of this key and further to ascertain whether the key was in use or not he himself had directed a forensic test. Having directed such a forensic test it is not open to him to disown the relevancy or the importance of such a test report. Now the petitioner wanted to know the result of the test and therefore he asked for a copy of the report. The Collector did not refuse this prayer on any ground that the report is not relevant. On the other hand, the reason for the rejection of the prayer was that such report will b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is permitted to file an explanation, if it so wishes and time of two weeks from today is granted for that purpose. Respondent shall fix the date for summoning the witnesses beyond a period of two weeks from the date of receipt of a copy of this order and then finalise the proceedings by 31-3-2001. We make it clear that if any witness is not available, then the evidence of such witness shall not be relied upon by the respondent for adjudication and he shall be entitled to decide the matter on the material available." [paragraphs 4 and 5] 5.In the counter filed on behalf of the respondents, it is stated that all the documents referred by the petitioner in his representation dated 26-12-2000 have no bearing on the subject-matter. 6.Kee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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