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TMI Blog1993 (11) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... dly their sole selling agent at 53, Radha Bazar Lane, Calcutta, were searched on 11-5-1973. Besides certain records, a quantity of 82,015 pieces of pilfer proof caps were seized from the said premises. After scrutiny of records and investigations a show cause notice was issued under Central Excise Act alleging that 9,53,855 pieces of pilfer proof caps valued at Rs. 42,720/- (involving a duty of Rs. 19,007.10) were manufactured and cleared by them from their Factory without proper accountal or payment of duty; that likewise further quantity of 82,015 pieces of pilfer proof caps valued at Rs. 3,280/- had been removed to their head office without entry in records/payment of duty; that a second power press machine had been installed by them wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther as no complex questions of law/facts are involved. Government proceed to decide the application on the basis of record, including written submissions, dated 5-10-1993. 6. In revision application and written submissions the main points raised by the applicants are :- (i) There was non-observation of the principles of natural justice by the lower authorites ; (ii) Statement of one of their partners relied upon by the department was of no evidentiary value and was given under inducement that no harm would come ; (iii) That a probing and discrete enquiry would have revealed that their head office was located at 95/1, Dharmtalla Street (implication being that it was not same as of Bengal Sales Agency which was an independent entity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unity was given in this case. There is no rule of natural justice that stipulates that even when the party does not respond the adjournment should be given ad infinitum. The law merely stipulates grant of a reasonable opportunity to be offered. Principles of natural justice is not violated when ex parte order is passed or when the party has not availed opportunity to represent their case. (SAIL v. Collector 1987 (29) E.L.T. 694). It is held, therefore, that there is no denial of natural justice. 9. On the statements of partners these have to be appreciated and examined in the context of other documentary evidence. Merely stating that there was inducement is not sufficient to discard such a statement. 10. As regards party's objection tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is that they have common partners, common business premises and the latter being admittedly sole selling agents of the applicants, their stocks could not be made up of local purchases as claimed. In any event Annexure-A to the show cause notice clearly indicates how the accounts presented by M/s. Bengal Sales Agency explaining discrepancies were in a different format than the early records seized (see Para 5 of the show cause notice) and were apparently fabricated. 13. It is also noted that the party had installed a power press machine, admittedly without intimation to Central Excise Department and in contravention to Rule 45 ibid. The applicants have pleaded this was being used for producing screw caps i.e. non-excisable items. But it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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