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TMI Blog2015 (10) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority had not given any detail finding on the outcome of cross-examination. - Adjudicating Authority should have examined to contents of the diary as claimed by the appellants and to pass a reasoned order after considering the submission of the appellants. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee. - Appeal No : E/931-932,941-947/2007 - Order No. A/ 10712-10720/2015 - Dated:- 11-3-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant : Sh. K.K. Anand Advocate For The Respondent : Sh. G.P. Thomas Authorised Representative Per: P.K. Das These appeals are arising out of a common order, and therefore, all are taken up together of disposal. 2. The relevant facts of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to duty on the said Company and appropriated the amount of ₹ 10 lakhs as deposited the said Company during the course of investigation. A penalty of ₹ 16 lakhs was imposed on Shri Brijmohan Gujar, Director of the said Company and also imposed penalties on the eight merchant manufacturers. 4. After hearing both the sides and on perusal of the records, we find that the main contention of the Learned Advocate is that the adjudicating authority during the adjudicating proceedings allowed cross-examination of Mr. Vikramrao Patil and Sh. Mustak Ahmed A. Makrani. But no finding was given by the adjudicating authority on the cross-examination. The Learned Advocate submits that the diary contained 3 stages of process of goods before a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issue in the interest of justice. We find that the Adjudicating Authority observed that the diary contained the details of the finished goods cleared from the unit. That is no discussion in detail contents of the diary of three stages before the finished goods as contended by the Learned Advocate. In view of that, the Adjudicating Authority should have examined to contents of the diary as claimed by the appellants and to pass a reasoned order after considering the submission of the appellants. 6. The Learned Authorised Representative submits that the said Company has already deposited the substantial amount of demand during their investigation, which may be kept with the Department. 7. In view of the above discussions, we set-aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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