TaxTMI 
TaxTMI 
2009 (8) TMI 546
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.... proceed to decide the appeals itself, inasmuch as we find that the impugned order stands passed by Commissioner in violation of principles of natural justice. 2. As per facts on record, M/s. Subhnen Decor Pvt. Limited is engaged in the manufacture of Pre-laminated Board of various sizes and thickness falling under Chapter 44 and Decorative Laminate Sheets falling under Chapter 48 of Central Excise Tariff Act, 1985, under the Brand Name 'URO'. Officers of Directorate General of Central Excise Intelligence conducted search operations of factory, office, residence premises of their dealers from 26-5-2005 onwards. During the course of further investigation statements of various dealers were recorded, wherein they admitted that the prices of g....
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....to such statements, which were in favour of the assessee, the Commissioner has simply recorded that since they were not relied upon documents, reference to the said statements is not called for. Shri M.H. Patil, learned advocate submits that it is well settled principle of law that entire material collected by the Revenue during the course of investigation, should be disclosed and should become part of the proceedings. Revenue cannot choose and rely upon only those statements which are in their favour and ignore the other statements which reflect correct state of affairs. 5. As regards the statement of the dealers which stand relied upon by the Revenue, learned advocate submits that he asked for cross-examination of the same. Learned adjud....
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....e pre-laminated Board, Decorative Laminate Sheets and the other goods manufactured by M/s. Subhnen Decor Pvt. Limited is based upon the price lists recovered from the dealer's premises and the statements of some of the dealers, which stands retracted by them, it is in the interest of fair trial that the said deponent be allowed to be cross-examined. We also take note of the fact that one of the dealers who was allowed to cross-examination, had deposed to the effect that the statements were recorded under pressure and he has disowned the letter alleged to have been recovered from his premises. He has disowned the signatures appearing on the said letter and has also disclosed that the pricelists recovered from his premises is not the price li....