9911796707
TMI Blog2010 (8) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... examination would constitute negation of natural justice - case is remanded to lower adjudicating authority to decide the issue afresh, after allowing the appellant the cross-examination - E/1645-1646/2008 - A/1290-1291/2010-WZB/AHD - Dated:- 24-8-2010 - Shri S.K. Gaule, Member (T) REPRESENTED BY : Shri K.I. Vyas, Advocate, for the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. [Order]. Heard both sides. 2. The appellants filed these appeals against the Order-in-Appeal No : RKA/717-718/SRT-I/08 dated3-10-2008whereby the Commissioner (Appeals) has upheld the impugned order-in-original. Issue involved in these two appeals is common, therefore, they are taken up for disposal together. 3. Briefly stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Rules, 2002. On appeal, the Commissioner (Appeals) upheld the lower adjudicating authority s order. Hence the present appeals. 4. The contention of the appellants is that the department has made out the case only on the basis of statements of Mr. Sandip Ghorilal Nahar, proprietor of M/s. Venus Impex and Mr. Akukara Nazim Yasin, proprietor of Alka Fashions and that the department has not recorded any statement of the transporter. They have taken the ground of limitation also. In support of their contention they have relied upon the Tribunal s decisions in the cases of Manish Kumar Jain v. Commissioner of Customs, Chennai - 2008 (229) E.L.T. 266 (Tri.-Chennai) and Ekta Enterprises v. Commissioner of Central Excise, Ahmedabad-I, 2005 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein it was held that the admission made by the maker can be accepted as a substantial piece of evidence under the law. I find that the proprietors are not ordinary witnesses in the case. Apparently, they are owners of the impugned grey fabrics and are the stakeholders in the case. The Learned Counsel has rightly pointed out that the proprietors of the suppliers of grey fabrics have admitted that they have supplied the grey fabrics under challans and invoices for processing and the goods were not returned to the said suppliers and no investigation have been carried out thereafter. Admittedly, there are no proceedings against the proprietors, therefore, it cannot be relatable to an offence on the part of the said proprietors. It is natur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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