2015 (10) TMI 1241

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....te For The Respondent (s) : Shri G.P. Thomas, Authorised Representative Per: H.K. Thakur These appeals have been filed by the appellant with respect to O.I.A. No. 75 To 77/2011COMMR(A)/CMC/RAJ Dated 19.04.2011 under which O.I.O. No. 30/ADC/2009 Dated 22.09.2009 has been upheld. Under this O.I.O. Adjudicating Authority confirmed a demand of Rs. 11,66,639/- against the main appellant M/s. H....

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....missioner (Appeals) in Para 11.12 and 11.13 of O.I.A. Dated 19.04.2011. It was strongly argued by the Learned Advocate that first appellate authority has gone beyond the scope of Show Cause Notice, and therefore, the proceedings are required to be set-aside. Learned Advocate also relied upon certain challan copies to argue that there was no clandestine removal as some of the inputs were sent to jo....

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....t appellate authority. 4. Heard both the sides and perused the case records. It is observed that appellant requested for cross examination of the panch witnesses, which was not granted. As per Para 11.12 of the O.I.A. Dated 19.04.2011 a Report was called by the appellate authority from the Jurisdictional Assistant Commissioner. Jurisdictional Assistant Commissioner in his letter Dated 06.04.201....