2003 (10) TMI 549

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.... Shri J. Singh, JDR, for the Respondent. [Order]. -  The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellants are engaged in the manufacture of decorative laminates, Industrial Laminates and Printed Circuit Boards. On 11-1-2000, the Officers of the Central Excise department visited t....

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....ip. The contention of the appellants also is that the cross-examination of Shri D.K. Mishra was not allowed, therefore, the impugned order is passed in violation of principles of natural justice. 6. The contention of the Revenue is that as per loose slip recovered from the guard room and the Commercial Manager admitted the entries made in the loose slip which shows that the goods were clea....

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....ned on 4-4-2000 by the Revenue Authority where on that day also he admitted the clearances of the excess goods against cash payment. 8. This fact is admitted by the appellants that Shri D.K. Mishra, Commercial Manager has not retracted from his statement. In this situation when a senior officer like Commercial Manager admitted the entries made in the loose slip also admitted the fact that ....