TaxTMI 
TaxTMI 
TaxTMI 
2010 (4) TMI 406
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.... order dated 4.4.2007 and rejecting the appeal when the entire proceedings against the appellant was violative of the principles of natural justice since the appellant had not been given an opportunity to cross-examine the panchas who had signed the panchnama? (ii) Whether the Tribunal was right in law in rejecting the appellant's appeal only on the basis of the department's submissions and orders of the lower authorities and without considering the appellant's pleadings and submissions? (iii) Whether, in the facts and circumstances of the case, the finding of the Tribunal that there was clandestine removal of goods by the appellant is perverse since it is based on no legal and admissible evidence and is arrived at by disregarding the f....
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....l excise invoices from the drawer of the table of the excise clerk. The statement of Shri Bhogilal Krishnaram Lavangwala, Director of the appellant came to be recorded on the same day whereby he admitted recovery of fifteen parallel invoices and further stated that 801 pieces of processed man-made fabrics totally valued at Rs.15.34 lacs approximately had been removed by them without accounting for the same in the statutory record and without payment of central excise duty. It was also stated that the grey fabrics were received from various traders without entering the same in the record and as such, after processing the same, they had been cleared against cash. Statements of various traders as reflected in the invoices were also recorded. T....
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....for rectification of mistake which came to be rejected by the impugned order dated 27th June 2008. 4. The learned advocate for the appellant has vehemently assailed both the impugned orders of the Tribunal. The order dated 27th June 2008 is assailed on the ground that the application had been treated as an application for rectification of mistake. It is contended that in view of the order passed by the High Court, the Tribunal should have re-considered the appeal on merits. On merits of the first order, it is submitted that the annexures supplied to the appellant along with the panchnama were totally different from the annexures supplied with the show cause notice. Hence, the appellant had requested the adjudicating authority to permit th....
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....nature of an application for rectification of mistake. In the circumstances, no fault can be found in the impugned order of the Tribunal in treating the same as an application for rectification of mistake and rejecting the same in view of the fact that the grounds raised in the application relate to the merits of the case. 8. Insofar as the challenge to the order dated 2nd April 2007 is concerned, a perusal of the said order indicates that the appellant had neither put in appearance on the date when the matter was fixed for hearing, nor had any request for adjournment been made. The learned advocate has invited attention to a consolidated application made in eight appeals, sent to the Tribunal on 2nd April 2007. However, there is nothing ....
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....er of the same without the such clearance being reflected in the statutory record. The Tribunal was of the view that the revenue's case based upon the recovery of parallel invoice book read with the two statements of the Director recorded over a period of time, read with the statements of the traders corroborate each other and prove the revenue's case beyond doubt. 10. As regards the contention regarding the annexures to the show cause notice and the panchnama being different, in the order-in-original, the adjudicating authority has recorded thus : "I observe that all these fictitious 15 invoices also bear the details of lot no. On verification of these lot No., with relevant entry in lot register, the details like No. of Psc, meters an....
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....ocessed man-made fabrics without accounting for the same in the statutory record and without payment of central excise duty. Statements of traders whose names were reflected in the invoices, had been recorded, and they had admitted having sent the grey fabrics without challan and having received the same from the appellant, after processing, without payment of duty under the cover of parallel central excise invoices. Though the statements made by the Director have been subsequently retracted, it has been done so after two years and hence, the lower authorities have rightly not accepted the subsequent retraction. Furthermore, it is nobody's case that the various traders, whose statements were recorded, have also retracted their statements. I....