2011 (4) TMI 1296 - HC - Central Excise

Summary

Issues Involved: Appeal against judgment of CESTAT regarding violation of natural justice, belated retraction of statements, discrepancies in order, and application of legal principles.

Violation of Natural Justice: The appellants raised concerns regarding the refusal to offer investigation officers for examination, alleging a violation of natural justice. The Tribunal, after detailed examination, concluded that there were gross violations of the Central Excise Act by the appellants. The adjudicating authority found collusion and suppression of facts, stating that the appellants were involved in unauthorized manufacturing and removal of excisable goods. The Tribunal upheld the decision, noting that the factory was found in full operation during a visit, and statements of partners were recorded. The contention of not being allowed to cross-examine certain officers was dismissed as their statements were not recorded.

Belated Retraction of Statements: The issue of a belated retraction of statements by one of the appellants was also raised. The Tribunal considered the retraction made on a specific date, deeming it belated and not capable of being considered by the respondent. However, this aspect was not found to be a valid ground for appeal.

Discrepancies and Legal Principles: The appellants highlighted discrepancies in the impugned order, alleging misreading of evidence and misapplication of legal principles. The Tribunal, after careful consideration of the evidence, found that all issues were related to factual aspects. It confirmed the view of the appellate authority and concluded that no question of law arose from the case. Consequently, the Tax Appeal was dismissed based on the available evidence and factual findings.