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TMI Blog2020 (10) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... burden and prove the charges of clandestine removal against the appellants. The department has to prove the allegation on the basis of cogent corroborative evidence which in the facts of the present case the department has failed to produce, so far as the appellant is concerned. From the records it is apparent that from the day show cause notice was issued, the appellants were asking for cross examination. Even despite the order of this Tribunal, the adjudicating authority did not permit the cross-examination and brushed aside the same while observing that the request is without any specific reason and is routine in nature. It is no doubt true that there is no right of cross-examination if sufficient corroborative evidence exists, but i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmitted his involvement in the clandestine manufacture of the finished goods i.e. M.S. Ingots and clandestine clearance of the same between August, 2006 to December, 2006. But later on at the first available opportunity the said Pravesh Gautam retracted his statement. Based upon the statements of Mithunlal Gupta, Director of M/s. Bhavshakti Steel Mines Pvt. Ltd., Shri Charanjeet Pal Jindal, Director of M/s. Nainadevi Steel Castings Pvt. Ltd. and also on the statements of the brokers as well as the statement of Shri Pravesh Gautam, Director of Appellants, a show cause notice was issued against 4 noticees including the Appellant. The main noticee was M/s. Shree Nainadevi Steel Casting Pvt. Ltd. and others were its Director and the broker Vija ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat since inception of the adjudication proceedings in the 1st round, the Appellants are asking for the cross-examination but it was not granted to them despite the order of this Tribunal. He also submits that although the alleged chits were seized from the premises of M/s. Gautam Enterprises but still no show cause notice was issued to them and that the entire case is based upon chart and the statements. Per contra learned Authorised Representative reiterated the submissions recorded in the impugned order and prayed for dismissal of Appeal. 6. I have heard learned Counsel for the Appellant and learned Authorised Representative for the revenue and perused the records. So far as the finding of the learned Commissioner, that since the othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and it is for the department to discharge the burden and prove the charges of clandestine removal against the appellants. The department has to prove the allegation on the basis of cogent corroborative evidence which in the facts of the present case the department has failed to produce, so far as the appellant is concerned. From the records it is apparent that from the day show cause notice was issued, the appellants were asking for cross examination. Even despite the order of this Tribunal, the adjudicating authority did not permit the cross-examination and brushed aside the same while observing that the request is without any specific reason and is routine in nature. It is settled legal position that the statements of witnesses cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L.T. 9 (Bom.), has held that at the stage of adjudication, it is the right of an assessee to seek cross-examination of the witnesses whose statements are sought to be relied upon by the Revenue and that the cross-examination is necessary so that it could be established whether the statements recorded from the said witnesses had been voluntarily given or are relevant for the issue or are based on personal knowledge or on legal records or on hearsay. Otherwise also if during the course of adjudication proceedings, cross-examination of some persons whose statements have been relied upon by the Revenue, is sought and the same is refused, it would amount to breach of the principles of natural justice. 7. In view of the discussions made herein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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