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TMI Blog2018 (3) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... gating officers and range officers is irrelevant and has rightly been denied by the Commissioner - The investigating officers and range officers are not witnesses in the impugned show-cause notice and therefore, any cross-examination of these officers would not serve any purposes. As regards the non-supply of documents the impugned order records that the co-noticee Shri N.M. Surana had acknowledged the receipt of the impugned notices along with all the annexures thereof. In these circumstances, it is established that all the relied upon documents were furnished to the appellants and therefore, their request for supply of such documents was not correct. Appeal dismissed - decided against appellant. - E/488 to 491/08 - A/85185-85188/18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imed by the appellant and imposed equal penalty in respect of the said denial of Cenvat Credit. The Commissioner also imposed a personal penalty on Shri N.M. Surana. 3. Ld. Counsel pointed out that the impugned order has been passed ex-parte on gross violation of principles of natural justice. He pointed out that they had approached the Hon ble Bombay High Court on 04/02/2008 for filing a Writ Petition challenging the Commissioner s decision to deny cross examination without giving any reasons for the same. The appellant had requested the Commissioner to wait for the decision of the Hon ble High Court of Bombay. However, the Commissioner fixed a hearing on 28/02/07, 11/12/07, 30/01/08 and 07/02/2008 proceeded to decide the case without g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show-cause notice is based on the documents recovered and panchnama made during the search of the factory. The show-cause notice also relies on the statements of Shri N.M. Surana. Other than these evidence no evidence has been relied in the show-cause notice. In these circumstances, cross examination of the investigating officers and range officers is irrelevant and has rightly been denied by the Commissioner. The investigating officers and range officers are not witnesses in the impugned show-cause notice and therefore, any cross-examination of these officers would not serve any purposes. As regards the non-supply of documents the impugned order records that the co-noticee Shri N.M. Surana had acknowledged the receipt of the impugned n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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