9911796707
TMI Blog2005 (1) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... ricated from steel sheets supplied by M/s. HPCL; purchase order prescribe the delivery of Drums as per agreed input/output ratio and though a Conveyer System to M/s. HPCL. Central Excise duty on the drums is discharged by the assessee who are paid a job work basis for the Drums supplied. 2. On 19-12-1996, the department initiated investigations. A show cause notice dated 31st March 1997 was issued calling upon the assessee to show cause:- (i) Why Central excise duty amounting to Rs. 48,46,583/- evaded on certain drums as listed out in Annexure B read with C & D to the notice not be determined under provision of Section 4A(i) read with Rule 9(2)? (ii) Penalty not to be impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umentary evidence". This letter, of the department does not even whisper on or about the request made by the assessee to examine Shri. B.Y. Kokitker Superintendent C. Excise PR. (TFB) HQRS who was earlier posted at the assessee factory as Range Superintendent. This was requested by the assessee, to bring on record, the checks carried out by him as per norms prescribed by board, which would help them to establish 'no malpractice'. It was also pleaded at the hearing to the effect - "It is therefore, submitted that what is certified by HPCh's CA and the Departmental officers assessments are in complete agreement with the noticees record duly submitted to the department in the form of monthly RTIZ returns and also have been assessed according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt by requesting the adjudicator, especially officers of M/s. HPCL, the department. The Commissioner should have summoned them and offered them for examination. The explanations could have brought out the truth. The hasty withdrawal of relied statements leaves a doubt lingers that Revenue wants to hide vital material and keep it away. Orders arrived at under such doubtful circumstances cannot be upheld. (d) We are reinforced in our view of the denial of natural justice by the treatment meted out to the request of cross-examination of Superintendent B.Y. Kokitkar of the Preventive Task Force Headquarters by totally ignoring that request, when on perusal of the show cause notice issued, we find that the same is attested by one B.Y. Koki ..... X X X X Extracts X X X X X X X X Extracts X X X X
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