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TMI Blog2011 (4) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... r favour - Thus, the matter is required to be remanded in the interest of justice so that all the submissions are considered by the learned counsel are directed to deposit the amount of Rs. 10 lakhs within 4 weeks. - E/725 TO 727/2010 - - - Dated:- 25-4-2011 - Shri B.S.V. Murthy, Shri Ashok Jindal, JJ. Shri S.S. Sekhon, Advocate with Shri S.P. Mathew, Advocate for the appellants Shri W.L. Hangshing, Authorised Representative (JCDR) for the respondent Per: B.S.V. Murthy: The appellants, M/s. Warpp Engineers Pvt. Ltd. (WEPL) is a SSI unit, engaged in the manufacture of welding machines, import of some welding machines and trading the same. The other two appellants are Directors of the company. 2. After conducting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he query from the bench, the learned counsel submitted that it could be one of those cases where stamp- paper sold by Telgi and his associates could have been purchased by them. He submits that, therefore, genuineness of this particular stamp-paper is required to be considered in depth. Similarly, with regard to clearance of 'WARPP' welding machines, he submits that there was an assignment in their favour. He also submits that in respect of the process of manufacture, it is their case that they were manufacturing only the accessories and without that also the welding machines were complete. He drew our attention to several models of different welding machines manufactured by other manufacturers wherein the items which are held to be basics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the factory. Since all these factors have not at all considered, we consider it appropriate that at this stage itself, the matter should be remanded to the original adjudicating authority so that principles of natural justice are observed and considering all the submissions made by the appellants during the original adjudication proceedings and also submissions made before us are also considered and a well reasoned order covering all the submissions is passed. Further, we also take note of the submissions with regard to cross-examination and that now the appellants have the reasons for rejecting the request for cross-examination, they should be able to make fresh submissions. Based on the submissions which will be made before the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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