TaxTMI 
TaxTMI 
2007 (12) TMI 398
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....the ground that the Tribunal has not taken into consideration the following contentions raised by the appellant during the course of hearing of the appeal and do not find any mention in the order passed by the Tribunal. (a) The applicant had specifically pleaded violation of principles of natural justice in as much as copies of the documents requested for by the applicant were not supplied to the applicant by the Central Excise Department. (b) 'The adjudicating authority had not made Shri Jaikishan Bala, partner of M/s. Shree Transport Co., whose statements were relied upon in the show cause notice, available for cross-examination. (c) There is also no finding ....
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.... have not considered by the Tribunal. This contention of the applicant is not correct. As has been noted in para 5 of the order the order has been passed after carefully considering the submissions from both sides and after perusing the relevant records. 6.2 Cross-examination in adjudication proceedings cannot be claimed is a matter of right and depends upon the facts and circumstances of each case. It is noticed from the records that the applicant after taking two extensions to file reply, filed an interim reply on 13-6-97 to the show cause notice dated 17-3-97. In their letter dated 8-9-97, they sought for cross-examination of certain persons including Jaikishan Bala of Shree Transport Co. Personal hearing was given on 10-9-97 whe....
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....d particularly by Shri Chanrakant Patel of the director of Yogi Bearing Co. Pvt. Ltd. The clandestinely removed goods were also seized from the premises of the transport company at Delhi. In addition Delhi based traders have admitted the role of the transport company by confirming receipt of bearings without bills. In the above facts and circumstances, not permitting cross-examination of Shri Jaikishan Bala is not prejudicial to their case. 6.5 As regards the submission that no finding regarding 6572 pieces of bearings has been made is factually incorrect. Para 5(a) of the order specifically discusses and records the finding that stock of 6572 pieces of bearings represents several days production for which accounts have not been mai....