TaxTMI 
TaxTMI 
1995 (2) TMI 188
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....s of natural justice must be followed by the Excise Authorities at all levels in all proceedings under the Central Excises & Salt Act, 1944 and the order passed in violation of the principles of natural justice is a nullity. (iii) Whether the Appellate Tribunal was correct in upholding the order passed by the Additional Collector especially when the entire proceedings were initiated against the applicant on the basis of third parties' statements recorded at the back of the applicant; the copies of which were not supplied to the applicant; and the applicant was not allowed to cross-examine them in spite of a specific request made, and the matter being remanded by the Hon'ble Tribunal with a direction to follow the due procedure provide....
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....orrect in ignoring the fact that the entire demands were time barred for invoking the extended period of limitation, the notice ought to have been issued by the Collector Central Excise, himself as the matter was adjudged at a time when Section 11A had been amended and the Collector alone was made competent to issue the Show Cause Notice and adjudicate the matter; if at all extended period of limitation was to be invoked. There was no suppression of facts or other material which could entitle the department to invoke the extended period of limitation? (viii) Whether the Hon'ble Tribunal was correct in upholding the adjudication order which has been based on the findings contrary to the facts of the case on record? (ix) Whether t....
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....es of Lohata Railway Station had testified to the fact that consignments of `Do Bhai Biris' were booked by Shri Shyam Lal or his brother Shri Ramjee or their employee Sh. Chatradhari Pandey to different destination. It held that it was on record that in most of the consignments, the consignor is shown as Shri Shyam Lal, though in some consignments it has been mentioned as Ram Shyam Trading Agency, Lohta. On the basis that payment was received in the account of Ram Shyam Biri Merchant, some of the consignments had also label of Ram ShyamTrading Agency, and the account was operated by Sh. Ramjee brother of Sh. Shyam Lal who was assisting him in his Biri Trade, the Tribunal agreed with the findings of the Additional Collector and held that dut....
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....on is not a question of law but question of fact which is not referable to the Hon'ble Supreme Court. 5. I have heard submissions made by both sides. I find that Tribunal on the basis of testimony of Railway Authorities and other facts like amount received from the consignees came to conclusion that the biris in question had been clandestinely removed without payment of duty. This finding arrived at after an appreciation of evidence is a pure question of fact and not a question of law. In case of Sir Shadi Lal Sugar and General Mills Ltd. and Another v. Commissioner of Income-Tax, New Delhi - 1987 (31) E.L.T. 325 the Hon'ble Supreme Court held that no reference lies on question of pure facts arrived at by the Tribunal. The Apex Court ....