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TMI Blog1993 (6) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the appellants submitted that initially proceedings were instituted against the appellant and others which culminated in a order of adjudication dated 30th March, 1989 which was appealed against before the Tribunal and the Tribunal remanded the matter vide order No. 663/1989, dated 6th October, 1989 and the present impugned order appealed against is subsequent to the said order of remand. The learned Counsel submitted that one of the employees of the appellant Company fabricated and forged certain challans and during the visit of the Central Excise officers only it was found out because of non-payment of duty for the period 1987-88 and 1988-89, the appellant company immediately on coming to know about the forgery not only filed a com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iece of evidence, particularly after the appellate authority remanded the matter and much less can any reliance be placed thereon without even furnishing a copy of the same to the aggrieved person, viz. the appellant company and the Managing Director or without affording an opportunity to cross-examine this lady. It was further submitted that there is no basis for levy of penalty as the Company and the Managing Director have been cheated and were victims of circumstances as the evidence would clearly establish. The police investigation resulting in a charge sheet against the dismissed employee would also go a long way in establishing the innocence of the Managing Director and the bona fides of the company. 3. Shri Jeyaseelan, the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also not understandable as to how and under what provision of law it would enable the Department to collect additional evidence either on its own or act on new evidence given by anybody, particularly in a situation when proceedings culminated in a order of adjudication, which order was also appealed against, which was also considered as per law by a competent appellate authority like the Tribunal and the matter was remanded for a specific purpose. It is most surprising that even the so called additional piece of evidence which the learned D.R. chose to characterise as a vital piece of evidence was not even furnished to the other side. The original is also not available. Cross-examination of the lady was also not provided for. In the abs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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