2011 (3) TMI 1301

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....ese forms in the guise of hank yarn has been established with cogent and tangible evidence and undisputed facts on record by the revenue and, therefore, the impugned Final Order is liable to be Bet aside?" 2. Going by the order of the Tribunal as well as other authorities, we find that the issues are, pure and simple, factual and no substantial question of law arises in these appeals. 3. The first respondent herein is a manufacturer of cotton yarn under Heading No. 5205.11 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant herein effected a surprise inspection on 27-9-2001 and seized a the capital outward file which was kept by the respondent which contained 92 slips having despatch details of various go....

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....basis of the statement made by one Panchabakesan, Liaison Officer and Perumal, Security Assistant, who were present at the time of the Officers' visit. Except for these two persons, no enquiry was conducted in respect of the Factory Manager, the other authorised person who had issued the invoices and maintained the records. No statement was recorded from the Wholetime Director, who had not responded to the summons on account of ill-health during the period. 6. The Appellate Assistant Commissioner pointed out that the appellant's request for cross-examination of the five buyers and the mahazar witnesses was not considered by the lower authority. The Factory Manager, who was in charge of production was also not enquired. In the circumst....