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TMI Blog1991 (9) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... emoval of the TV sets at a large scale, the factory premises of the appellants was visited by the Central Excise Officers of Anti-Evasion Branch, New Delhi on 23-1-1987. They took into possession several records concerning production/clearance/sale made to various customers/dealers/distributors for the last five years from Shri M.S. Kathuria, Managing Director (President) of the Company. As a follow-up action the factory premises of M/s. ESPE Industries, Noida, U.P. to whom the party was found to be sending their goods for alignment and testing of semi-finished goods was visited on 9-2-1987. The business premises of M/s. Sobti Electronics, Agra and M/s. Kapoor Electronics, Varanasi (U.P.) who are the main dealers of the appellants in the U. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firmed these charges raising excise duty amounting to Rs. 65,83,506/- under Section 11A of the Central Excises and Salt Act. He observed that this consists of duty of excise on goods clandestinely removed by the appellants without accountal thereof in statutory central excise records and also on account of undervaluation of goods. He ordered absolute confiscation of 6 T.V. sets seized by the Central Excise Officers on the ground that the appellant Company has not been able to prove that the same were cleared on payment of central excise duty. He concluded that T.V. bearing Chassis No. 10069 were cleared under G.P.1. No. 13 dated 6- 1-1988 was not proved. He also held that in respect of sets received for repairs the party has failed to provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the following instances where the appellants had specifically requested to let them examine the documents relied upon in the show cause notice but not only the following documents have not been shown to them, the Collector has not even considered their request in the impugned order: (i) The Gate passes on which the signatures of the Inspector alleged to have been forged. (ii) Documents/papers relied upon in the show cause notice of U.P. Sales Tax authorities to show as to who obtained the U.P. Sales Tax barrier stamps. (iii) Bill Books enlisted at Item Nos. 11, 12, 13 of the Resumption memo dated 9-2-1987 to show that they were used by ESPE on goods cleared without payment of duty by them. (iv) Bills relating to the period 5-8- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rinciples of natural justice. He also conceded that there is no specific finding in the impugned order whether the tubes in question were physically available in NSIC s godown as it was urged by the appellants counsel. As regards service charges, since the charges have been varying Rs. 100/- to Rs. 840/- as can be seen as per findings of the Collector in para 14 of the impugned order, he said that Collector is justified in taking the average figure of Rs. 400/-. We have considered the arguments advanced on both sides and perused the records. After hearing the arguments with reference to the facts of the case, we find that order suffers from denial of principles of natural justice as it was rightly argued by the appellant s counsel. The d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t a remand is called for, I would like to observe as follows : 8. It is well settled that in any quasi-judicial proceedings before the departmental officers, technicalities of Evidence Act do not apply; but principles of natural justice are required to be observed. It is also well settled by now that cross-examination is neither an essential part of principles of natural justice nor that of above type of proceedings. However, it may be allowed at the discretion of the adjudicating officer wherever and whenever considered necessary in the interest of justice. By the same token it could also be disallowed for good and sufficient reasons to be recorded in writing. But fair play in administration being essential, the discretion in the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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