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TMI Blog2018 (8) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... oviding them opportunity of cross examination as well as opportunity of personal hearing is not sustainable and is liable to be set aside. But, in view of the fact that merit of the case can be determined only after analysis of oral and documentary evidence that passed the test of veracity through cross examination, it is imperative that the case is to be remanded back to the regional adjudicating authority for fresh adjudication after supply of copies of documents relied upon and after matering a provision for completion of cross examination of creditable witnesses as well as affording opportunity of personal hearing to the appellant. Appeal allowed by way of remand. - APPEAL No. E/86444/2018-SM - A/87006/2018 - Dated:- 31-7-2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding Copper Wire Bars to the job workers for their conversion into Copper Strips and Copper Rods, without accounting for such clearance in their records and the goods cleared from Rose Industries received as inputs from R. K. Metal Industries. After gathering Intelligence Information DGCEI raided those industries, prosecuted and accordingly the two industries along with 5 other persons were issued show cause notices dated 24/06/2011. On receipt of the reply, the first adjudicating authority confirmed the demand etc., mentioned above and the same order was also upheld by the Commissioner (Appeals) which is challenged before this Tribunal. 3. In its memorandum of appeal and during the course of hearing of the appeal, the learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntire case was based on the evidence of goods transported through challans and statements of the witnesses, the same should be confirmed only after cross examination of those witnesses (Para 3.4 of O-I-O). 6. It is also found from Para 3.5 of the O-I-O that those documents recovered from the premises of third party namely another company and those documentary evidence stated to be corroborated with oral evidence recorded under Section 14 of the Act. No other evidence was required to be produced to prove clandestine removal etc. Therefore, it was incumbent upon the adjudicating authority to allow such cross examination to the appellant to substantiate its claim or else to falsify the allegation but the same has not been done. Instead, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Senior Intelligence Officer DGCEI, MZU, Mumbai on dated 12/01/2017 addressed to the Assistant Commissioner (Adjudication), Thane Central Excise-I indicates that they sought time of three weeks to provide scan copies of all such documents taken over at the time of search, in respect of appellant, Rose Industries as those records were voluminous and representatives of appellant company, who were present in their office, were also informed accordingly. 8. This being the factual scenario on 31/01/2017 that is after 17 days of such letter, the Assistant Commissioner Central Excise had passed his order which would clearly justify that copies of the document based on the allegations in the show cause notice , were not supplied to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order passed by the adjudicating authority which is confirmed by the appellate authority appears to have not followed principles of natural justice. Order imposing duty, penalty, etc., on the appellate without providing them the copies of relied upon documents/evidence and without providing them opportunity of cross examination as well as opportunity of personal hearing is not sustainable and is liable to be set aside but, in view of the fact that merit of the case can be determined only after analysis of oral and documentary evidence that passed the test of veracity through cross examination, it is imperative that the case is to be remanded back to the regional adjudicating authority for fresh adjudication after supply of copies of docu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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