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TMI Blog2018 (3) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. In that circumstances, there is gross violation of principles of natural justice - matter needs re-examination - appeal allowed by way of remand. - E/50586 & 50663/2017-SM - A/50587-50588/2018-SM[BR] - Dated:- 9-2-2018 - Mr. Ashok Jindal, Member (Judicial) Shri G.K. Sarkar, Advocate - for the Appellant Shri U. Sengraj, D.R. - for the Respondent ORDER Per: Ashok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awana being managed by Shri Sanjay Pahal, who is also partner of M/s Omen. On the basis of certain intelligence, the factory premises at Bawana and Parwanno along with residence of Shri Sanjay Pahal, at Paschim Vihar, New Delhi and their office at Mian Wali Nagar, Pachim Vihar were searched on 25.9.2012. On the basis of search, one status sheet was recovered which is showing the clearance of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examination of Shri Anil Pahal whose statement is heavily relied have not been granted to them. Therefore, there is a gross violation of principles of natural justice in terms of the decision of the Hon ble Punjab Haryana High Court in the case of Jindal Drugs Pvt. Ltd. Vs. Union of India - 2016 (34) ELT 67 (P H). He further submitted that the author of the status report was never examined a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the withdrawal of retraction was also under the pressure of the officers. Therefore, the statement of Shri Sanjay Pahal cannot be the sole basis to allege clandestine removal of goods. Further, Revenue has relied on the status sheet and the statement of Shri Anil Pahal, who has admitted clandestine removal of goods but Shri Anil Pahal was not examined for cross-examination. In that circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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