9911796707
TMI Blog2019 (4) TMI 1410X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Tariff Act, 1985 in its factory at Mahuda, P.S. Para, P.O. Rukni, Dist. Purulia, West Bengal. Officers of Anti Evasion Unit of Bolpur Central Excise Commissionerate visited and searched the factory premises of the appellant on 11.06.2007 as also the residential premises of one Shri Devki Nandan Sureka, Authorised Signatory of M/s. Purulia Metal Casting Pvt. Ltd., one of the prime recipient of the appellant's finished products. A Stock Verification Report (as at Page 41 of Paper Book) was prepared on eye estimation showing shortage of 158.800 MT of Sponge Iron. Central Excise Duty evasion on the above shortage is ascertained to the tune of Rs. 2,09,362/-. On the basis of records seized from the premises of the third party viz., Shri D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly. In view of above, it was submitted that the statement of Sri Sudip Chatterjee, retracted subsequently cannot be relied at all. In support of his submissions, the Ld. Advocate relied upon the following decisions :- (i) Vinod Solanki Vs Union of India reported in 2009 (233) ELT 157 (S.C.). (ii) Commissioner of Central Excise, Surat-II Vs. Sarvesh Polyester (P) Ltd. reported in 2009 (233) ELT. 391 (Tri.-Ahmd.). 3. The Ld. Advocate submitted that statements were obtained from one Shambhunath Tiwari, Owner of vehicle No. WB 37A 9872 on 21.11.2007, including the computerised statement regarding movement of various vehicles, from one Smt. Sumilata Mallick / Shri Prabhat Mallick and from the Driver Shri Dipu Rawat to establish the ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Devki Nandan Sureka. 7. Significant portion of the demand stands confirmed on the basis of records recovered from the premises of third party, Shri Devki Nandan Sureka, Authorised Signatory of M/s Purulia Metal Casting Pvt. Ltd., one of the main buyers. 8. The appellant have also raised the ground of serious breach of principles of natural justice. They have claimed that the cross-examination of Shri Shambhu Nath Tiwari, Smt. Sumilata Mallick, Shri Prabhat Mallick and Dipu Rawat were sought by them but the adjudicating authority did not make them available for cross-examination. Accordingly, their submission is that the statements cannot be used as evidence against them. It is wellsettled law that cross-examination has to be allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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