9911796707
TMI Blog2017 (12) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... re lying under seizure or possession of PICUP - also, sufficient reasons have not been assigned for denial of cross examination. Matter remanded back to the file of the adjudicating authority with directions to pass a reasoned order, after hearing the appellant, including providing of opportunity to cross-examine the witnesses necessary in support of their contentions - appeal allowed by way of remand. - Appeal No. E/902/2005-EX [ DB ] - Final Order No. 71982/2017 - Dated:- 11-12-2017 - Mr. Anil Choudhary, Member ( Judicial ) And Mr. Anil G. Shakkarwar, Member ( Technical ) Shri R. R. Agarwal ( Senior Advocate ) Shri Siddharth Yadav ( Advocate ) for Appellant Shri Rajeev Ranjan ( Joint Commr. ) AR for Respondent ORDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary, 1996 are as follows:- Enquires to establish that traders supplied laminated sheets of less than 3mm thickness Para-3.1 of the notice stated that M/s Brite Plywood Agencies, New Delhi had supplied 43,754 laminated plastic sheets valued at ₹ 1,40,81,557/- from 1991-1995 to M/s CPPL, M/s Ratnakar Enterprises and Aar Em Plywood and Salmica, the thickness of the laminated sheets being 1.5mm, 1mm or 0.8mm as per statement of Vijay Kumar Sethi partner of M/s Brite Plywood Agency, recorded on 13/12/1995. Shri Sethi also stated that he deals only sheets of thickness 1mm or 0.8mm and such sheets of Sundak brand were sold to M/s CPPL, M/s Ratnakar Enterprises and Aar Em Plywood and Salmica. The statement of Sashikant Gupta director of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned Counsel further states that during the period of adjudication proceedings being pending, there were major disturbances in the appellant industry as due to non-payment of the dues of the Pradeshiya Industrial and Investment Corporation of U.P. Ltd. (PICUP for short), vide Panchnama proceedings, acquired the possession of the factory premises including that administrative office as is evident from the copy of Panchnama dated 05/10/2002. The appellant informed the Jurisdictional Commissioner from time to time, including letter dated 17/04/2003, wherein they informed that their entire factory including administrative office have been sealed by PICUP in October, 2002 and till date is under the possession of PICUP. They further expect to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cerns and its directors Shri Manoj Prabhakar Jain also are not traceable as several letters written to them for attending personal hearing in the case have returned undelivered and also pasting of such letters at the factory gate also have not fetched any results. The Learned Commissioner also observed that cross-examination is not warranted in the facts of the case as ample evidence is available to show that the traders had supplied the laminated plastic sheets of thickness up to 1.5mm. Further, the Learned Counsel states that the prayer of cross-examination have been rejected mechanically and shows clear cut shyness on the part of Learned Commissioner to exercise the jurisdiction vested in him. Accordingly, he prays for setting aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of witnesses the statements of which Revenue seeks to rely upon in support of its allegations in the show cause notice. An examination of witnesses during the proceedings also includes their cross-examination by the defence side or the appellant s. We further observe that Hon ble Supreme Court in the case of Andaman Timber have observed that examination of witnesses and cross-examination is an essential feature in a judicial proceedings under the Central Excise Act. The appellant is directed to file their reply to show cause notice and any other applications with respect to any prayer they want to make within a period of 90 days and appear before the concerned adjudicating authority and seek opportunity of hearing. As the matter is very ..... X X X X Extracts X X X X X X X X Extracts X X X X
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