2002 (10) TMI 720

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..... , for the Respondent. [Order per : G.R. Sharma, Member (T)]. Arguing the stay petition for waiver of pre-deposit of duty and penalty Shri J.S. Agarwal, ld. Counsel submits that the Departmental Authorities have confirmed the demand on the basis of sales tax forms and movement registers maintained at the commercial tax barrier. Ld. Counsel submits that quantity of goods computed on the ba .....

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..... n similar circumstances, the Tribunal had waived pre-deposit of duty and penalty and ordered remand of the case. Similar action may be taken in the present case. 2. Shri Mewa Singh, ld. DR submits that there was shortage of raw materials and that on the basis of the shortages, the demand was calculated which was further supported by the sales tax forms and movement register maintained at the che .....

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..... t the records were voluminous and therefore, they could not be inspected properly. Further, we note that there was denial of cross-examination of the truck drivers. Thus, there has been violation of the principles of natural justice. In this view of the matter, the appeal is remanded to the adjudicating authority for de novo adjudication. The impugned order is set aside and the adjudicating author .....

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