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TMI Blog2018 (3) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... see-Appellants were not registered with the Central Excise Department and availing the SSI Exemption for manufacturing aluminium wire. It is the submission of the assessee-Appellants that they were also involved in the job work and trading. A search was conducted at the factory as well as residential premises of the assessee-Appellants on 10.12.2009. On the basis of the seized documents, a case of clandestine removal was made out by the Department. Being aggrieved, the assessee-Appellants have filed the present appeal. 3. With this background, we have heard Shri Shriniwas Kotni, learned counsel for the assessee-Appellants and Shri M.R. Sharma, learned DR for the Revenue. 4. The learned counsel for the assessee-Appellants took a preliminar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed that : "4.24.1 I observe that there is no legal basis for the plea that export opinion of only Government agency can be relied upon. The show cause notice specifically discloses in the relied upon document no. 22 and 23 as to what documents were sent to the hand-writing expert for obtaining his opinion and the opinion gives reasons for coming to the conclusions drawn. I find that though cross-examination of hand-writing expert has been sought no reason for the same has been given. There is no allegation of any bias against the hand-writing expert. Further, what or how the truth is sought to be established by the cross-examination has not been elaborated, making the request frivolous. Even in the last personal hearing when Shivan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufactured the huge quantities of finished goods, whereas the assessee-Appellants even did not possess the raw materials, machinery and entire set up required for manufacturing of „aluminium wire‟. The Department has no evidence which is to be considered on the capacity of the assessee-Appellants to manufacture the alleged quantities, the machines required, the infrastructure and premises, the electric connection required and the manpower required. There is no investigation on the purchase of raw material and onward transportation. Lastly, he made a request that the impugned order may kindly be set aside. 9. On the other hand, the learned DR for the Revenue, by justifying the impugned order, submits that, the customers were exam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be operative from ground, first, second and third floor built on the premises. The ground floor was having three wire drawing machines, one welding machine and one weighing machine. While the first floor was being used for office purposes, three wire drawing machines and one welding machine was found installed on the second floor. One more wire drawing machine and one more welding machine was found installed on the third floor. Thus, a total of seven wire drawing machines, three welding machines and one weighing machine were installed in the factory premises. The factory was having nine employees on their roll. Some raw material and finished goods were also found in the premises. 13. At the residential premises of the proprietor, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matched with the material seized from the proprietor of the assessee-Appellants. Thus, there was no justification for grant of the cross-examination, as rightly observed by the lower authorities. Further, no request for cross-examination of any person was made during the personal hearing held a number of times. Even on the concluding date i.e 18.07.2014, the assessee-Appellants did not press for cross-examination of any person. This is merely an afterthought to buy time for delaying the proceedings. 17. In the instant case, we are fully satisfied that the assessee-Appellants have used the Kacchi Parchies for purchase of the unaccounted raw material and sale of the finished goods. When it is so, then we find no reason to interfere with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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