9911796707
TMI Blog2001 (1) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... r on the basis that a supplier of the pens, Mr. Vijay Parekh gave statements on 8-1-1999 that he sold pen @ Rs. 2/- per piece. That order was challenged before this Tribunal in Appeal No. C/324/99-A. While disposing of that appeal by Final Order 43/2000-A, dated 17-2-2000 this Tribunal remitted the matter for fresh disposal. Operative portion of that order is as given below :- "5. We have considered the submissions of both the sides. We observe from the impugned show cause notice that the same was issued based on the statement given by Shri Vijay Parekh, partner of M/s. Vijay Industries and, therefore, the denial of cross-examination of him by the appellants is in violation of the principles of natural justice. We also observe that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the direction given by this Tribunal in the order of remand, in as much as no opportunity to cross-examine the witness Mr. Vijay Parekh was extended to the appellant. The Counsel representing the appellant also challenges the action initiated by the Department on the ground of provision contained in Circular No. 69/97 as amended by Circular No. 79/98, dated 22-10-1998 having been violated. Commissioner does not appear to have taken legal steps to get the presence of Mr. Vijay Parekh for cross-examination by the appellant before us. According to the Commissioner after having given the voluntary statement, Mr. Parekh had sent two letters dated 23-2-1999 (long prior to the order of this Tribunal) and 24-4-2000, subsequent to the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant then only course that is open to the Commissioner is to ignore the evidence of Mr. Parekh. He will have to decide the issue on other materials if there are any such materials available. Letters of Mr. Parekh dated 23-2-1999 and 24-4-2000 have only to be ignored because those two letters will not be substituted for cross-examination by the opposite party. 3. Circular No. 69/97-Cus., dated 8-12-1997 as amended by Circular No. 79/98-Cus., dated 22-10-1998 prescribes a period of 90 days for issuing a show cause notice. The time is enlarged in circumstances where Commissioner of Customs is satisfied regarding the necessity to have the period extended for completing the enquiry. Unless there is such a satisfaction by the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
