2018 (8) TMI 459

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..... The present appeal is against OIO dated 02/11/2002 whereby the demand confirmed by the Original Authority has been upheld. The case of department is that during the stock taking some shortages and excess were found. The separate SCN was issued for the seizure portion of the excess stock found, in that matter the appellant was in appeal before this Tribunal in appeal No. E/49,50/2010-SM wherein t .....

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..... om the impugned order that the authorities below has mainly proceeded on the basis of various statements and ignored the evidences placed by the Appellant. It is well settled that the evidence on record should prevail rather than the statement. In my considered view, the Adjudicating authority should have examined the evidences before passing this order. It should have considered the other issues .....

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..... the matter to the adjudicating authority for passing a fresh order in both the cases. Since the matter is very old, I direct the adjudicating authority to pass the de novo order in both the cases within a period of 3 month from the date of receipt of this order. Request of the appellant that the cross examination of Panchas may be granted be considered by the adjudicating authority, however the ad .....

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