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TMI Blog2011 (7) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... d:- 29-7-2011 - Mr. P.G. Chacko, Mr. P.R. Chandrasekharan, JJ. Appearance Applicant - Represented by: Mr. Mayur Shroff, Advocate Respondent - Represented by: Mr. A.K. Prasad, Joint Chief Departmental Representative Per: P.G. Chacko The three stay applications seek waiver of pre-deposit and stay of recovery in respect of duty, fine and penalties. After examining the records and hearing both sides, we are of the considered view that the appeals themselves can be summarily disposed of alongwith the connected appeals, viz. No. E/77/2010-Mum filed by M/s Sona Textiles and Appeal No. E/344/2010-Mum filed by M/s S.R. Roadways Pvt Ltd. Therefore, after dispensing with pre-deposit, we have taken up all the appeals for final hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel's letter dated 23.12.2008 addressed to the Commissioner of Central Excise and the Additional Director General, DGCEI, Mumbai Zonal Unit. This list of documents runs thus: (i) R.T. 12 Returns, Price Declarations and Classification Declarations filed by the Noticee for the period from October, 1996 to July, 1998 (S. No. 25 of Annexure 'C' to the impugned notice refers); (ii) The relevant records seized under the Panchnama from the premises of M/s Balaji Grey Checking House (Exhibits 'E4' 'E5' to SCN refers); (iii) The records including chits seized from the premises of M/s Sona Textiles under Panchnama dated 31.10.1998 (Exhibit 'E6' to SCN refers); (iv) The Sale Registers seized from the premises of M/s Vinod Textiles, M/s A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and submits that the advocate's request for a short adjournment of the hearing from 16.7.2009 was not heeded by the adjudicating authority. In this connection, he refers to the advocate's letter dated 14.7.2009 addressed to the Commissioner. 16.7.2009 was fixed for cross-examination of witnesses (as final and last chance) and the same was intimated to the advocate by notice dated 1.7.2009 ibid which was received by the advocate on 8.7.2009. In his reply dated 14.7.2009, the advocate informed the Commissioner that he was not in a position to attend the proceedings of 16.7.2009 on account of his pre-occupation with a Budget-related programme. He, therefore, requested the Commissioner to fix another date for cross-examination of the witnesses. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are those covered by 'E6' and 'E8' respectively annexed to the show-cause notice. Annexure-C, 'E6 and 'E8' to the show-cause notice referred to by the counsel are available on our record at pages 109, 162 and 165 of paper-book Volume I. 5. We are convinced that three out of eight records required by M/s Sona Processors in the remanded proceedings are yet to be supplied to them, though the remand order issued by this Bench required all such documents to be supplied. As regards the request of M/s Sona Processors to cross-examine 9 witnesses, we note that, in a letter dated 26.11.2008, the advocate had requested for cross-examination of the following witnesses named by the above party: 1. Shri Shailesh Haraniya (Sr. No. 32 of Ann. 'C' to S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the proceedings from 16.7.2009. The request was made as late as on 14.7.2009 only. Obviously, no time was left for the Commissioner to reschedule the cross-examination of witnesses. In this scenario, the appellants can have no valid grievance as against the aforesaid two officers who turned up on 16.7.2009 to be cross-examined. Nevertheless, for the ends of justice, one more final opportunity should be made available to M/s Sona Processors to cross-examine the witnesses named by them. While taking this view, we have not ignored the fact that, in the impugned order, the learned Commissioner has stated reasons why further opportunity to cross-examine the witnesses was not given. In the interest of justice, a further reasonable opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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