2015 (9) TMI 91

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....Representative (DR) ORDER Per. Ashok Jindal :- The appellants are in appeals against the impugned orders wherein demand of duty has been confirmed against M/s Benara Automotives (P) Ltd. and M/s Benara Valves Ltd. alongwith interest and equivalent amount of penalty is also imposed. The co-appellants are before us for imposition of penalty. 2. Revenue has also filed an application for early hearing of the appeals. 3. As the appeals are listed today itself for final disposal, therefore, application for early hearing of appeals become infructuous, accordingly the same is disposed of as infructuous. 3. The facts of the case are that the main appellants i.e. M/s Benara Automotives (P) Ltd. in short BAPL and M/s Benara Valves Lt....

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.... confirming the demand proposed in the show cause notices alongwith interest and equivalent amount of penalty on BAPL and BVL and penalties on various co-appellants were also imposed. Aggrieved from the said order, the appellants are before us. 4. The learned Counsel for the appellant submits that the appellant were not provided relied upon documents initially and only allowed the inspection. He further submits that the appellants sought cross-examination of the witnesses whose statements relied upon by the Adjudicating Authority and the same has also not been granted, therefore, there is a gross violation of principal of natural justice. On this count, these appeals are to be allowed and impugned orders to be set aside. He further submi....

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....ements of the buyers corroborates that all these documents seized from the possession of the buyers and all the documents issued by the appellants only. Therefore, the appellants cannot take the defence wherever their initials are there, those documents belongs to them and remaining are not their documents. Therefore, no cross examination is required at this stage. 6. Heard the parties considered the submissions. 7. In this case the certain documents has resumed from the third party and statements of third parties have been recorded. The case has been made out by the Revenue on the basis of the document resumed from the third parties and corroborative statement of those parties as well as to some extent the statement of Shri Mukesh Be....