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TMI Blog2015 (6) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... had also not been searched and as such there is no allegation of discrepancy in the records of raw material or the finished products. - admittedly, the entire case against the appellant is based on the records recovered from M/s Gopal Steel and the statements of Shri Gopal Krishna Agarwal but the cross-examination of Shri Gopal Krishna Aggarwal, Proprietor of M/s Gopal Steel has not been allowed. In view of this, we hold that the impugned order suffers from the violation of principles of natural justice. - Matter remanded back - Decided in favour of assessee. - Excise Appeal No.58697 of 2013 with Miscellaneous Application No.55044 of 2014 - - - Dated:- 27-1-2015 - Rakesh Kumar, Member (T) And S. K. Mohanty, Member (J),JJ. For the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as disposed of by the Tribunal vide stay order dated 11/7/14 alongwith stay applications filed by other assessees against whom also, duty demands of various amounts had been confirmed by the same order of the Commissioner. The Tribunal directed the appellant to deposit an amount of ₹ 10,00,000/- for compliance with the provisions of Section 35F and the compliance was to be reported on 15/9/14 subject to which the requirement of pre-deposit of balance amount of duty demand, interest and penalty would stand waived and recovery thereof stayed. 1.2 The appellant, thereafter, filed a miscellaneous application No. E/Misc/55044/2014 for modification of the stay order dated 11/7/14 on various grounds. In the meanwhile, the matter was liste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the transporters or the dealers, that the appellant had requested for cross-examination of Shri Gopal Krishna Agarwal, Proprietor of M/s Gopal Steel, but the same was not allowed, that the order suffers from cross violation of principles of natural justice, that in similar circumstances, the Tribunal in the case of Aggarwal Round Rolling Mills Ltd. and Mukesh Kumar Aggarwal vs. CCE, Raipur (Final order No. 52488/2014 dated 26/05/14) where the case against the manufacturer was based on the records recovered from a commission agent M/s Monu Steel, the Tribunal has set aside the order and has remanded the matter to commission for denovo adjudication after permitting the cross examination and that in view of this, the impugned order is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough him for which he had received the commission. However, it is seen that no inquiry has been made with the customers mentioned in the documents recovered from M/s Gopal Steel. Similarly, the factory premises of the appellant had also not been searched and as such there is no allegation of discrepancy in the records of raw material or the finished products. The statement of the appellant also does not support the Department's case and as such the only evidence relied upon by the Department, is the records recovered from M/s Gopal Steel readwith the statement of Shri Gopal Krishna Aggarwal. It is not in dispute that the request for cross examination of Shri Gopal Krishna Agarwal had been made, but the Commissioner for the reason discus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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