2010 (11) TMI 104

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..... oth the statement as well as the correctness of the explanation would have to be considered - none of the authorities below have considered the explanation given by the respondent - orders passed by the adjudicating authority as well as the impugned order passed by the CESTAT are quashed and set aside and the matter is remanded back to the adjudicating authority to pass a fresh order in accordance .....

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..... nd October 2004, wherein on eye declaration it was found that there was shortage of 335.135 MT of M.S. Scrap and 248.080 MT of M.S. Scrap respectively. Accordingly panchanama was drawn and statement of the respondent No. 1 was recorded. On the basis of the panchanama and the statement, a show cause notice was issued to the respondents on 3rd January 2006 to show cause as to why the duty should not .....

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..... the respondents. 3. The counsel for the respondents pointed out to us that even in the show-cause notice, it is stated that in view of the statement of the managing director, the explanation given by the respondent No. 1 would not be considered. In our opinion, where the statement recorded is sought to be explained by the deponent, both the statement as well as the correctness of the explanatio .....

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