2005 (7) TMI 437

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....al Agarwal, CA, for the Appellant. Shri S.S. Bhagat, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Duty of Rs. 2,86,40,790/- under Section 11A(1) & Rs. 2,12,016/- on 14723.325 kgs of Aluminium Section valued at Rs. 13,25,099/- seized from 'godown of Vinviv Holding and Trading Co Pvt. Ltd. on assessee-appellant M/s. Aum Aluminium Pvt. Ltd. along with penalty of Rs....

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....he material raised a grave charge we find that the adjudicator has not performed, in a manner required of a quasi judicial authority. The specific plea raised were required to be met and brought to a logical conclusions, if necessary by putting questions, in nature of cross-examination of witness getting the details especially as regards the supplies effected by the oil companies and the payments ....