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2013 (12) TMI 700

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....ount of penalty. 2. At the outset, the Ld. Consultant for the applicant had submitted that the applicants are engaged in the manufacture of Pig Iron falling under Chapter Heading 72 of CETA, 1985. He has submitted that on the basis of certain documents in the form of rough exercise note books recovered/seized from the premises of M/s. Rana Roadways, they were charged with removal of Pig Iron of....

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.... to build up their defence by allowing the cross-examination. This has resulted gross violation of principles of natural justice. 2. The Ld. A.R. submitted that except the evidence of the documents recovered from the premises of transporter M/s. Rana Roadways and the statement of its proprietor admitting that he had engaged his vehicles in the movement of goods, there is no other evidence nor a....