2015 (6) TMI 781

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....asar Steel and Power Ltd. are manufacturer of Sponge Iron chargeable to Central Excise duty. M/s Gopal Steel is a commission agent dealing in iron and steel items and in course of search of the premises of M/s Gopal Steel, certain documents recovered from his premises showed sale of consignments of Sponge Iron by the appellant through him to various customers. Since the appellant had not issued any Central Excise invoices in respect of those clearances, Investigating Officers inferred that the consignments of Sponge Iron whose details are mentioned in the records recovered from commission agent - M/s Gopal Steel represent clearances made without payment of duty. It is on this basis that the Commissioner vide order-in-original dated 31/3/13 ....

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....order dated 15/9/14 and remanded the matter to the Tribunal to dispose of the appellant's application dated 22/8/14 for modification at the earliest. Hon'ble High Court in this order observed that before dismissing the appeal filed by the appellant for non-compliance of the provision of Section 35F, their application filed on 22/8/14 for modification of the stay order dated 11/7/14 should have been considered. 1.4 Accordingly, in accordance with the directions of Hon'ble High Court's order, the modification application was heard. 2. Heard both the sides. 3. Ms. Surabhi Sinha, Advocate, the learned Counsel for the appellant, pleaded that the entire case of the Department against the appellant is based on the document....

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....the appellant's plea regarding denial of cross-examination he pointed out to the Commissioner's finding in para 9.1 of the impugned order and stated that the Commissioner had given valid reasons for denying the cross examination. He also pointed out to para 10.6 of the Tribunal's stay order dated 11/7/14, wherein the Tribunal observed that adjudication order does not show denial of natural justice. He pleaded that the Tribunal in the stay order has correctly observed that all the details of the evidence of the manufacturers and commission agent were threadbare examined after granting reasonable opportunity of hearing given to them and none of the appellant disowned the entries recorded in the books of M/s Gopal Steel. 5. We h....