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TMI Blog2015 (10) TMI 1241X X X X Extracts X X X X X X X X Extracts X X X X ..... rt was called by the appellate authority from the Jurisdictional Assistant Commissioner. Jurisdictional Assistant Commissioner in his letter Dated 06.04.2011 stated that the affidavits filed were as a result of afterthought. Statement of Shri Hitesh Pathak and statement of Shri Chetan R. Dhruv, Managing Director Dated 16.11.2005 etc., have been mentioned in the observations of the first appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri P.V Sheth, Advocate For The Respondent (s) : Shri G.P. Thomas, Authorised Representative Per: H.K. Thakur These appeals have been filed by the appellant with respect to O.I.A. No. 75 To 77/2011COMMR(A)/CMC/RAJ Dated 19.04.2011 under which O.I.O. No. 30/ADC/2009 Dated 22.09.2009 has been upheld. Under this O.I.O. Adjudicating Authority confirmed a demand of ₹ 11,66,639/- a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority, have been discussed by Commissioner (Appeals) in Para 11.12 and 11.13 of O.I.A. Dated 19.04.2011. It was strongly argued by the Learned Advocate that first appellate authority has gone beyond the scope of Show Cause Notice, and therefore, the proceedings are required to be set-aside. Learned Advocate also relied upon certain challan copies to argue that there was no clandestine removal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en correctly relied upon by the first appellate authority. 4. Heard both the sides and perused the case records. It is observed that appellant requested for cross examination of the panch witnesses, which was not granted. As per Para 11.12 of the O.I.A. Dated 19.04.2011 a Report was called by the appellate authority from the Jurisdictional Assistant Commissioner. Jurisdictional Assistant Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use Notice, should be made available to the appellants for defending their case properly. Similarly, cross examination of the panch witnesses should also be allowed for deciding the case in denove proceedings. 5. In view of the above observations, appeals filed by the appellants are allowed by way of remand to the adjudicating authority. Needless to say that the bench has not offered any views ..... X X X X Extracts X X X X X X X X Extracts X X X X
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