2017 (8) TMI 211

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....mely M/s. Balaji Steels, and it was found in the record maintained by M/s. Balaji Steels that certain consignments of TMT bars were cleared and sold through the said steel broker M/s. Balaji Steels. Accordingly, the detailed investigation was carried out wherein statement of Proprietor of M/s. Balaji Steels and various transporters were recorded and on the basis of the steel broker's record and transporter's record and statement, the case of clandestine removal was made out against the appellant. The show cause notices were issued to the appellants and also to various other co-noticees. The show cause notice was adjudicated wherein the demand of excise duty against the appellant M/s. Bhagwati Steel Cast Ltd., and Shree Vaishnav Allo....

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....se of Shri Vaishnav Alloys Pvt. Ltd. the cross-examination was requested, which was denied. However, even if the cross-examination is not requested it is incumbent on the adjudicating authority to conduct the cross-examination before relying on the statements of the witnesses, without carrying out such process the entire adjudication process gets vitiated and is not sustainable. 3. Shri S.V. Nair, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and on perusal of the records, from the facts of the case, I find that the entire material used for concluding the clandestine removal against the appellant ....

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....the statement is dead or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the Court considers unreasonable; or (b) when the person who made the statement is examined as a witness in the case before the Court and the Court is of opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interests of justice. Act, other than a proceeding before a Court, as they apply in relation to a proceeding before a Court. (2) The provisions of sub-section (1) shall, so far as may be, apply in relation to any proceeding unde....