2009 (11) TMI 980

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....ginal authority had confirmed against this appellant a demand of duty of ₹ 4,99,807/- (including education cess) under the proviso to Section 11A (1) of Central Excise Act with interest thereon under Section 11AB of the Act. The adjudicating authority appropriated an amount of ₹ 58,000/- paid by the party towards such demand. It also imposed a penalty of ₹ 4,99,807/- on this appe....

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....finished goods (MS bars) during April to December 2006. It appears, this case was built up mainly on the basis of (a) statements of one Shri Umesh V. Modi recorded under Section 14 of the Central Excise Act and (b) original records seized from his possession. Shri Umesh V. Modi, in his statements, stated that he had brokered sale of the above goods by the appellant. The documents recovered by the ....

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....by the investigating officials. However, the original authority did not consider the plea for cross-examination of Shri Umesh V Modi, though opportunities for inspection of the records were given. In the order passed by the Commissioner (Appeals), there is no independent appreciation of evidence. Whatever was recorded by the original authority was upheld without proper scrutiny or application of m....