2014 (4) TMI 7

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....or the Respondent: Ms. Ranjana Jha, Jt. CDR   JUDGEMENT Per Archana Wadhwa (for the Bench): After hearing both sides, we find that the duty confirmation against M/s. Lachhman Dass Amar Nath which is engaged in the manufacture of Tobacco Snuff is on the sole ground of statement of one Roshan Lal of M/s. Roshan Lal Pawan Kumar, a dealer engaged in the trading of Tobacco. As per th....

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.... of tobacco of M/s. Roshan Lal is only paper entries and infact tobacco was being procured by M/s. Lachhman Dass Amar Nath who have used it for manufacture of their final product, which stand cleared clandestinely, is based on assumption and presumptions. 2. Learned Jt. CDR submits that statement of M/s. Roshan Lal who has clearly deposed that entire procurement was being done by M/s. Lachhman ....

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....r was written by him under pressure from the Revenue. 4. Be whatever it may be, we note that the appellant made a request for cross examination of Shri Roshan Lal as also his son and certain other witnesses also who are tobacco supplier. They have also sought cross examination of the some other dealers from whose premises the final product of the appellant was recovered and seized and inculpato....

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....o persons is different when they are before the authorities and subsequent retraction when they are free and away from the officers. In these circumstances, it was required that these persons were tendered for cross examination. As such, we set aside the impugned order and remand the matter to original adjudicating authority to re-adjudicate the issue after allowing cross examination of Shri Rosha....