2015 (10) TMI 275

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.... : Sh. K.K. Anand Advocate For The Respondent : Sh. G.P. Thomas Authorised Representative Per: P.K. Das These appeals are arising out of a common order, and therefore, all are taken up together of disposal. 2. The relevant facts of the case in brief, are that M/s. Sahiba Fabrics Pvt Ltd ( hereinafter referred to as "the said Company") was engaged in the processing of ManMade Fabrics (h....

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....recorded various statements and issued Summons to eight merchant manufacturers, for causing appearance. Criminal proceedings were initiated against the eight merchant manufacturers for refusing the Summons. 3. A Show Cause Notice dated 27.10.2004 was issued to the said Company and its Director and the merchant manufacturers demanding duty alongwith interest and to impose penalties. By impugned ....

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....Advocate submits that the diary contained 3 stages of process of goods before attaining the final stage. The demand of duty is duplication of the same quantity of the finished goods. He submits that the adjudicating authority had not examined the details and the figures in the diary. He also submits that the Department failed to examine the eight merchant manufacturers. 5. We are not impressed ....

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....tents of the diary. We have noticed that none of the eight merchant manufacturers attended the adjudicating proceedings before the adjudicating authority. On a query from the Bench, the Learned Advocate submits that they had also filed appeal before the Tribunal. Hence, the Adjudicating Authority should have examined the contents of the diary and give a detailed finding of this issue in the intere....