2001 (5) TMI 912

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....ated 17-4-97 [1999 (109) E.L.T. 712 (Tri.)] :- "(a) Sales Tax Assessment Order No. 49/Enf. dated 30th March, 1990 passed by Shri S.K. Jain, Assessing Authority (Enforcement). (b) Judgment of the Additional District and Sessions Judge, Delhi date 21st March, 1991 passed in MCA No. 70/1990 in the case of the applicant themselves. (c) Records of the inspections carried out at the factory of the applicants by the Enforcement Cell of DESU on five occasions during the relevant period. (d) Trade Notice No. 3/88-Customs issued by the Trichi Collectorate detailing thereunder the functions assigned to the Principal Collector. (e) Functions of principal Collector of Customs and Central Excise issued under C.B.E.....

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....nd S.S. Castings. The Departmental Authorities received an information that the applicants were suppressing production and were not accounting for the finished goods correctly. Accordingly the factory premises and residential premises of the Managing Director were raided. Incriminating documents were seized and statements of various persons were recorded. 3. After going through the records and hearing the pleas of the applicants, the Tribunal passed the above referred final order. The adjudicating authority formulated the issues to be decided as under :- "(1) Whether the records recovered and subsequently seized on 4-11-89 from the residential as well as factory premises of Shri Vinod Kumar, Managing Director pertained to th....

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....at the applicant was given personal hearing and cross-examination of some of the important persons. Thus, there was no violation of the principles of natural justice. 7. Insofar as the argument of the applicants that the case is built on presumptions and assumptions is concerned, we note that the adjudicating authority has given reasons after detailed examination of the evidence on records and this contention of the applicants regarding the case being built on presumptions and assumptions is not tenable. 8. The adjudicating authority dealt with the cross-examination of Shri G.R. Gupta in Para 35 of his order. 9. It may be mentioned that it is not necessary to deal with each and every document by mentioning its name. ....