2014 (10) TMI 992

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..... d the Works Manager themselves admitted to the fact of such clearances as recorded in their own store despatch register. Their contention that they were not given the opportunity to cross-examine the witnesses and that violated the principles of natural justice is devoid of merit, more so when their statements were inculpatory and were never retracted. An admitted fact hardly needs to be prove .....

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..... nd penalty of Rs. one lakh each on Shri M.S.S. Prakash, Works Manager and Shri R. Dutta, CEO. 2. The facts, briefly stated, are as under : During the course of a visit, the Central Excise officers found 1537 Nos. of branded oil seals short compared to their recorded stock on which duty of ₹ 532.68 was leviable and accordingly confirmed. They also recovered store despatch register for t .....

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..... ross examine the witnesses and the whole case of the department is based upon the unsigned store register. 4. We have considered the appellants contentions. It is seen that the recovery of the said store despatch register is not denied nor are denied the details contained therein. The Works Manager Shri M.S.S. Prakash and the CEO of the company Shri R. Dutta both in their inculpatory statements .....

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