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TMI Blog2018 (10) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... ers on 28/03/2000 and various checks and verifications were undertaken. As a result of stock taking at the factory premises, certain shortages in final products were found. Simultaneously searches were also conducted at various depots of the appellants. As the appellants were clearing their product from their factory to its various depots on payment of duty of excise at a particular price, the officers conducted verification in respect of the price of the goods sold from the depots. As a result of statement of depot's manager at various places were recorded. It is seen that whereas, the statements of Branch Manager at Delhi, Lucknow and other places were non incriminating, the statements of some of the managers at Chennai, Bangalore and Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority in Para-9.3 observed that no reply stand filed by the assessee. As regards the appellants request for cross examination, he observed that there is no order of cross examination of the various deponents, made by the Tribunal and as such the appellants' request was rejected. 5. The appellants' grievance is that Tribunal order was an open remand order inasmuch as the appellants were given an opportunity to present their case before the Adjudicating Authority. Further though they have filed reply to the show cause notice, the Commissioner has passed the impugned order without considering the same. As such there is a request for remanding the matter once again to the Adjudicating Authority. 6. On going through the impugned order and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that we have not gone into the merits of the case. We also make it clear that the appellants would be at full liberty to contest the proceedings by putting their defence, in whatever manner they deem it fit, for which proper opportunity would be afforded to them. We further note that the matter is almost more than 18 years old and the Adjudicating Authority would pass the order as soon as possible and preferably within a period of 03 months from today. We further observe that the appellants would cooperate with the Adjudicating Authority and any unnecessary efforts to delay the proceedings would not be appreciated.
9. Both the appeals are disposed of in above manner.
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