9911796707
TMI Blog2015 (6) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... applications are, in brief, as under. 1.1 The appellants are manufacturer of sponge iron chargeable to Central Excise duty. M/s Gopal Steel is a proprietorship concern of Shri Gopal Krishna Aggarwal and is a commission agent. The Central Excise officers searched the premises of M/s Gopal Steel in course of which certain documents were recovered which appeared to contain details of the consignments of sponge iron sold by the appellants through M/s Gopal Steel to various customers and in respect of which M/s Gopal Steel had received commission. It is on the basis of the documents recovered from M/s Gopal Steel and the statement of Shri Gopal Krishna Aggarwal, that the Investigating Officers inferred that the appellant had sold the consignme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce amount of duty demand, interest and penalty would stand waived and recovery thereof stayed. 1.4 Since, the appellant failed to deposit the above amount within the stipulated this order, the Tribunal vide final order dated 15/9/14 dismissed the appeals. 1.5 Against the Tribunal's order dated 15/9/14 of the above appellants filed appeals before Hon'ble Chhattisgarh High Court. Hon'ble High Court dispose of the appeals vide order dated 1st December, 2014 by which Hon'ble High Court permitted the appellants to withdraw their appeals and file applications before the Tribunal for restoration of appeals. In this regard para 3, 4 and 5 of the High Court's order are reproduced below :- "3. After some arguments, Learned Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hna Aggarwal and his statements, that though the records recovered from Shri Gopal Krishna Aggarwal also mention the names of the dealers to whom the sales are alleged to have been made and transporters through which the goods to were transporters, no inquiries have been made with them, that from the statements of the appellants, no adverse conclusion can be drawn against them, that when the entire case of the Department against the appellants is based on the records recovered from Shri Gopal Krishna Aggarwal and his statements, his cross-examination should have been permitted, but the same has not been allowed, that there has thus, been gross violation of the principles of natural justice, that the Tribunal in the case of Aggarwal Round Ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner after discussing this issue in detail held that the cross-examination of Shri Gopal Krishna Aggarwal was not required, that the Tribunal in the stay order has also given the same finding and was satisfied that the duty demand is based on the sufficient evidence on record. He, therefore, pleaded that this is not the case for restoration and there is no infirming in the impugned order. 5. We have considered the submissions from both the sides and perused the records. 6. In these cases the Department's case of duty evasion against the appellant and the orders confirmed duty demands alongwith interest and imposition of penalty are based on the recovery of certain documents from commission agent Shri Gopal Krishna Aggarwal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son, the cross examination of that person should be allowed, would be applicable. Since, in this case the appellant had requested for cross-examination, but the same has been refused by the Commissioner, which, in our view, is necessary, as other than the documents recovered from Shri Gopal Krishna Aggarwal and his statement, there is no other evidence in support of the Department's allegation of duty evasion. In view of this, we are of the view that the impugned order is not correct. Therefore, the final order dated 15/9/14 dismissing the appeals is recalled, the appeal is restored as the impugned order is set aside and the matter is remanded to the Commissioner for denovo adjudication after permitting cross-examination of Shri Gopal K ..... X X X X Extracts X X X X X X X X Extracts X X X X
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