9911796707
TMI Blog2019 (12) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... defeated. The assessee is within his right to produce such defence documents, which he considers relevant for countering the allegations of the revenue. It is only after the allegations are revealed in the show cause notice, an assessee would come to know about the same and would submit his defence. As such, to observe that such defence should have been submitted before the investigating authorities, when the show cause notice was not even issued, is not only against the settled principals of law but are perverse observation also. Matter remanded to adjudication authority for fresh adjudication after giving a proper opportunity to the appellants to put forth their case - appeal allowed by way of remand. - Excise Appeal No.57155-57 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one of the partners. Both the units are engaged in the manufacture of MS Bars, Iron, Channels, Rods etc. falling under Chapter 72 of the Central Excise Tariff Act. The factory of M/s Shri Krishna Udyog was visited by the Ant-Evasion officers on 21.04.2010 who undertook various searches and verifications. As a result, two dairies containing details of procurement of raw materials, job work, consumable, finished goods and trading etc. for the period 01.04.2009 to 20.04.2010 were seized. In fact, the entries made in the said dairies belong to both the units i.e. Shri Krishna Udyog and also to Shri Krishna Industries. Further, some blank invoices of Shri Krishna Industries were found in the premises of M/s Shri Krishna Udyog. Statement of Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ease were also raised like non-investigation from the alleged raw material suppliers or transporters or their buyers etc. His attention was also drawn to the fact that the appellants were also engaged in the trading of the goods in which case the clearance of the same would not be taken into the total computation of clearances for the purpose of Small Scale Exemption benefits. The said pleas of the appellant was not accepted by the adjudicating authority who passing the impugned order and hence the present appeals. 4. Without going into the detailed submissions made by the appellant, we note that during the course of adjudication, the appellant took a categorical stand that they were getting the goods manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue. It is only after the allegations are revealed in the show cause notice, an assessee would come to know about the same and would submit his defence. As such, to observe that such defence should have been submitted before the investigating authorities, when the show cause notice was not even issued, is not only against the settled principals of law but are perverse observation also. As such on this short ground itself, we deem it fit to set aside the impugned order and remand the matter to adjudication authority for fresh adjudication after giving a proper opportunity to the appellants to put forth their case. Needless to say that the appellants are at liberty to refer and to rely upon any documentary evidences in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
