Bhartiya Loha Udyog Pvt. Ltd., Shib Dass And Sons Pvt. Ltd., Haryana Steel Trading Corporation, Amar Steel Syndicate, Gaurav Kumar, SC Sharma, Amit Kumar, Altech Infrastructure India P Ltd., Capital Ispat Ltd., RNV Alloys Steels Pvt. And Ltd., RKJK Enterprises Versus. Commissioner of CGST, Customs Central Excise And Alwar
Central Excise
2018 (4) TMI 816 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 28-2-2018
E/53034, 53037/2016, , E/50022, 50023, 50220-50222 /2017 E/50224, 50255, 50388 & 51176 /2017 – 50923-50933/2018
Central Excise
Mr. Justice (Dr.) Satish Chandra, President And Mr. B Ravichandran, Member (Technical)
Shri N K Sharma, Shri Ramesh Goel, Shri Monish Panda, Shri Amit Kumar Bhattacharya and Shri R K Verma, CA/Advocates, for the Appellants
Shri R K Mishra, DR, for the Respondent
Per: B Ravichandaran:
These appeals of 11 appellants are against common order dated 27.10.16 of Commissioner (Appeals), Alwar. The main appeal is of M/s. Altech
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t credit and ordered for reversal of the same. He imposed equal amount of penalty on the main appellant under section 11AC of the Central Excise Act, 1944 read with Rule 15 (2) of the Central Excise Rules, 200 4. He also imposed various penalties on other appellants in terms of Rule 26 of the Central Excise Rules, 2002.
2. Learned Counsel appearing for the main appellant submitted that proceedings by the original authority are seriously in violation of principles of natural justice. He submitted that the case against the appellant is main l y based on various statements and certain documents. The appellants did receive all the duty paid inputs and duly used for manufacture of dutiable final products. They did maintain all records. The present case heavily relied on the statements to corroborate the allegations of Revenue regarding the improper documents or non receipt of inputs in the factory. To support their evidence, the appellants have pleaded for cross examination of various pers
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Ltd. vs. CCE Jaipur I] 2017 (348) ELT 720 (Tri – Del)];
5) R D Plast vs. CCE, Delhi I [2017 (357) ELT 881 (Tri – Del)]
3. Further, the learned Counsel also submitted that the appellant was handicapped in the absence of their documents to defend their case as even non – RUD were not supplied to the appellants. Since during the course of investigation, virtually all their connected documents have already been resumed by the officers, the appellant could not defend their case due to non – availability of the documents. He prays for supply of the documents so that they can file effective defence. Learned Counsel also pleaded that an opportunity of personal hearing may be granted to the appellant.
4. Learned AR defending the impugned order submitted that case has been made against the main appellant based on various corroborative evidence. The findings are elaborate and clear.
5. We have heard Shri N K Sharma, Shri Ramesh Goel, Shri Monish Panda, Shri Amit Kumar Bhattacharya and Shri
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e on the admission of said statements, thereafter if the noticee seek cross examination, should provide the same. Reason for denying the cross examination are mentioned in section 9D itself. The same should be recorded. In the present case, neither an opportunity for cross examination has been provided nor the reasons attributable under section 9D were recorded. In this regard, we also note that appellant-noticee should be provided with all the documents which were recovered from their premises and also be provided fair opportunity to defend their case.
8. In view of the summary findings in the impugned order as recorded above, we are constrained to set aside the impugned order and remand the matter back to the original adjudicating authority with the direction to decide the case afresh following the provisions of section 9D and also by supplying the documents resumed from the appellant. Due opportunity shall be provided to the appellant to submit their case.
9. All the appeals are a
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