2011 (4) TMI 1296

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..... lowed. 2. Assessees are in appeal against judgment of CESTAT dated 13-10-2006 seeking to raise following questions for our consideration : "3.1 That does not refusal to offer the investigation officers, who had prepared the Panchnama and recorded the statements of various persons, for examination by the Appellants, constitute violation of the principles of natural justice? 3.2 Th .....

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..... on that there had been gross violations by the appellants of Central Excise Act and rules made thereunder. On the basis of material on record, adjudicating authority held that there was collusion and suppression of facts. Assessee had indulged in the activity of manufacturing, transporting, depositing or in any other manner indulge in manufacturing and removing of excisable goods namely impregnate .....

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..... w as well as Tribunal held that the appellants had clandestinely removed the goods and were therefore, liable to penalties. Contention that appellants were not allowed to cross examine Shri B.N. Gandhi and Shri R.K. Rao, Superintendent was discarded observing that admittedly statements of these officers were not recorded and therefore, there was no question of cross examining them. 4. We fin .....

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