9911796707
TMI Blog2017 (12) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... position to effectively present its case. The goods were removed from the factory of the appellant at Bhiwadi to its depot at Delhi under the cover of ST-39 forms prescribed under the Sales Tax Laws. Such documents have also not been verified by the department for confirming the adjudged demand against the appellant - the impugned order has been passed in gross violation of the principles of na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfiscated, with the option to the appellant to redeem the same on payment of redemption fine of ₹ 10 lakhs in lieu of such confiscation. The said adjudged demands were confirmed against the appellant based on certain movement registers taken by the DGCEI officers from Didhara Sales Tax Check Post for movement of MS ingots and other goods. 2. The ld. Advocate appearing for the appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the Sales Tax Check Post, the department had solely proceeded against the appellant, but those movement registers reflects the movement particulars of various trucks belonging to other manufacturer/persons. Thus, he submits that in absence of proper correlation by department with regard to the transaction particulars of the appellant, recorded in the said movement registers, duty demand cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales Tax Check Post. Further, I also find that the movement registers recovered from the Sales Tax Check Post contains the movement particulars of various persons including the appellant. Since, the department has not specified as to the particular entry or particular page or entry in such movement register, which relates to the transaction particulars of the appellant, it can be concluded that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd to the issues involved in this case. Needless to say, opportunity of personal hearing should be granted to the appellant before deciding the issue afresh. It is made clear that the original authority should consider all the submissions of the appellant and thereafter decide the issues by a speaking order. 7. In the result, appeal is allowed by way of remand to the adjudicating authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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