9911796707
TMI Blog2016 (6) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... er/Noida/2012-13 dated 27.07.2012 passed pursuant to remand by this Tribunal in Excise Appeal No.2401-2404 of 2010 with a Final Order dated 15.09.2011. 2. This Tribunal found that the appellant needs to be given adequate opportunity of hearing and accordingly, remanded the matter with a direction to the Appellant Company to make further deposit of Rs. 20.00 lakhs within four weeks and produce challan before the adjudicating authority and seek opportunity of hearing. It was also observed that the appellants will be entitled to inspect the copy of documents and the relied upon documents and also take the copies and extract thereof, all issues are kept open. 3. In compliance, the Appellant Company complied with the direction of predeposit an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Kachra, mud and other unusable material present in the lot. The appellant stated that the heads of deduction from waste paper received in the factory are as under: (i) Tarkol/Kachra (ii) Moisture (iii) Other deductions. But, the bills for inputs were raised by the supplier of the net quantity of waste paper accepted by the assessee, It appears to Revenue that the assessee Company was willfully reflecting higher quantity and value of other deductions in the report so as to suppress the accountal of the raw material with intent to use the same in clandestine production and clearance of finished goods. In the search conducted in the premises of the transporter, M/s Mohan Lal Kalicharan, Sikanderabad on 27.06.2007, who was a transporter o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the goods removed to M/s Kalkaji Papers on the basis of packing slips recovered and further penalty was proposed on the Appellant Company as well as its two Directors, Shri Neeraj Jindal and Shri Sameer Garg and also on Shri Yogesh, Supervisor of the Appellant Company. 6. SCN was adjudicated and the amount of Rs. 60,79,887/- was confirmed against proposed demand of Rs. 65,27331/- based on the entries in the note book/log book of the transporters. Further, Rs. 2,33,400/- was confirmed against proposed demand of Rs. 2,52,924/- and penalty of equal amount was imposed totaling Rs. 63,13,287/- upon the Appellant Company under Section 11AC read with Rule 25 of the Central Excise Rules, 2002 and penalty of Rs. 2.50 lakhs each was imposed on S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .R. for the Revenue relies on the impugned order. 9. Having considered the rival contentions, we find that the ld.Commissioner has not offered the cross examination of person's statement of which were recorded and relied upon in the adjudication order, the same has caused prejudice to the appellant. It appears that the whole case is based on evidences collected from third party premises as well as the statement of son of the transporter, Shri Mukul Goel, son of Shri Mohan Lal. Shri Mukul Goel, in his statement, available at Exibit-C, has stated that he assisted his father, Shri Mohan Lal, who is proprietor of concern "Shri Mohan Lal Kalicharan", although the entries in the note book/log book are maintained by the driver of the vehicle, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 9D of the Act, which provides that where any statements are to be relied upon of any person, in any proceedings under the Act, then such person must be examined in the proceedings under the Act, which includes adjudication proceedings. Further, cross-examination has to be essentially given in the facts of in the present case as statements of the concerned persons are recorded at the back of the appellants. 10. In view of our observations and findings, we set aside the impugned order and remand the matter for denovo adjudication by the Commissioner with direction that he shall examine and witnesses in presence of the appellant Company, Director and/or their Authorized Representative and shall also offer his witnesses for cross-examination ..... X X X X Extracts X X X X X X X X Extracts X X X X
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