TaxTMI 
TaxTMI 
2016 (11) TMI 1221
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....s are clearing finished goods without payment of duty, the officers visited the factory premises and recovered documents and also recorded statements. Basing upon such evidences, a show-cause notice was issued to the appellants alleging that they have cleared goods clandestinely with an intention to evade Central Excise duty. After adjudication, the original authority confirmed the duty along with interest and imposed equal amount of penalty besides imposing separate penalty of Rs. 1 lac on Shri Krishna Kiran Parvathaneni, Managing Director of appellant company. The appellants filed appeals before the Commissioner(Appeals) and vide the order impugned herein, the Commissioner(Appeals) upheld the order passed by adjudicating authority. Hence ....
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....e factory. The appellant was not given an opportunity to cross-examine Shri Ram Mohan Manager(Finance). Further that no explanation was obtained from Shri Krishna Kiran Parvathaneni, Managing Director who is alleged to have received e-mails. vi. Another document relied by the Department are two statements of sales for 2010-2011 and 2011-12 alleged to be the details of clandestine clearance made by the appellant. That the Department has not conducted any verification with the buyers listed in these statements. 3. The learned counsel relied upon the decision laid in Ambica Organics vs. CCE, Surat [2016(334) ELT 97 (Tri. Ahmd.)] to canvass the proposition that computer printouts are not admissible in evidence if the conditions specified ....
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....pon the statement given by the Finance Manager Shri Ram Mohan and submitted that the Finance Manager had admitted the contents in the email printouts. He submitted that the said Finance Manager has accepted the contents of the emails and therefore the same would establish that the appellant has cleared goods without payment of duty. Further that the sales list obtained from the file kept in the factory premises would also show that the appellant has cleared goods without accounting. 5. I have heard both sides. 6. The main evidences on relied by the Department are three, (i) two email messages, (ii) two sheets of sales statement and (iii) the statement of Shri Ram Mohan, Finance Manager. At the outset, it has to be stated that the offi....
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.... the statement given by Shri Krishna Kiran Parvathaneni that he requested further time to comment upon the emails and the Department has failed to further examine Shri Krishna Kiran Parvathaneni and obtain explanation with regard to e-Mails which is material. It also needs to be mentioned that the appellants had requested to cross examine Shri Ram Mohan whose statement is much relied by the Department. The adjudicating authority has failed to grant permission to cross-examine Shri Ram Mohan which is noted in para 20 of the Order-in-Original. The adjudicating authority has observed that 'the request for cross-examination is only a dilatory tactics on the part of the appellants to prolong the adjudication process and that it was just a st....