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TMI Blog2017 (12) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... bserving the principles of natural justice - appeal allowed by way of remand. - E/60674/2017 - A/62132/2017-SM[BR] - Dated:- 4-12-2017 - Mr. Devender Singh, Member (Judicial) Sh. Jitendra Singh, Advocate for the Appellant Sh. A. K. Saini, A.R. for the Respondent ORDER Per : Devender Singh The brief facts of the case are that the Central Excise officers visited the factory of the appellants on 12.09.12 and carried out the physical verification of stock. On such verification, it was found that there was shortage of one raw material, namely, face Veneer commercial and finished goods, namely, decorative plywood. A panchnama was drawn in the presence of two independent witnesses. On completion of investigation, a sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat for not following the procedure of Section 9D, the matter should be remanded back to the adjudicating authority. 3. Ld. AR for the Revenue reiterated the findings in the order of Commissioner (Appeal). 4. Heard the parties and perused the record. 5. I find that the appellant in the reply to the show cause notice had made a specific request for cross examination of the panchas, but the original authority has given no finding at all on this request. I also find that the procedure under Section 9D ibid has not been followed by the adjudicating authority. Denial of cross examination has undoubtedly caused prejudice to the appellants because the case is based on the panchnama. I find that the Hon ble High Court of Gujarat in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ightaway rely on statement recorded during investigation/inquiry before Central Excise officer, unless and until he can legitimately invoke clause (a) of Section 9D(1) ibid - If makers of statements recorded during investigation under Section 14 ibid not examined in chief before adjudicating authority, such statement to be eschewed from evidence and should not be relied on as evidence while adjudicating the matter - Statements recorded behind back of assessee cannot be relied upon in adjudication proceedings without allowing assessee an opportunity to test evidence by cross-examining makers of said statements - If makers of statement examined in chief by Department, cross-examination of witness must be allowed if sought for by assessee - Di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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