9911796707
TMI Blog2006 (8) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... the department on 20-11-97. According to the revenue, despite such surrender the assessee continued to manufacture the excisable goods and clandestinely removed them without payment of duty till October 1998. It was alleged that the plea taken by the assessee that after surrendering of central excise registration certificate in November, 1997, no manufacturing activities were undertaken in the unit was not tenable in view of the fact that concessional rate of trade tax had been paid by the party as applicable to the goods manufactured by the unit. 3. It appears from the record that under the panchnama dated 20-9-99 the documents such as cash book, ledger, invoice book, sales register and RG-I register were received by the revenue from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the proceedings have, therefore, been vitiated on the ground of violation of principles of natural justice. 6. The learned authorized representative for the department on the other hand, submitted that it was not incumbent on the authority to supply the documents on which no reliance was placed. It was argued that the appellant never produced any material to show that they made any purchases from the open market and supplied those goods under the invoices. It was submitted that the concessional tax rate of .2% was claimed in their trade tax return on the footing that the goods were manufactured by the appellant, and that the Chartered Accountant of the appellant in his statement has clearly stated that the goods were so manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had seized the relevant record, it would have been appropriate for the revenue to enquire from the parties to whom the goods were sold, and those purchasers would have thrown light on the fact whether the goods sold under the invoices which were seized, were the finished goods or mere components. The authorities below have not even cared to examine the contents of those goods to ascertain whether they were finished products or components, nor have they bothered to examine the parties to whom the goods were sold. Even the enquiry report of range staff which may not have been relevant for the purpose of the revenue, would have been relevant for the purpose for the assessee if it contained the report to the effect that the assessee did not man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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