2017 (10) TMI 205

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....updt. (AR) for respondent ORDER Per : Ramesh Nair 1. The appellant is engaged in the manufacture of toughened glasses and clear tinted edge cut glasses without toughening. They market the toughened glasses under the brand name Atultuf'. On the basis of information, they were clandestinely removing goods manufactured by them by manipulation of the records, by showing clearance of less ....

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....ommissioner in the second round of adjudication. She submits that the demand is based on the statements of customers who stated that they received toughened glasses whereas the claim of the appellant is that they supplied un-toughened glasses also. The statement has no corroboration, the appellant requested for cross examination of the various witnesses, which was recorded by the Commissioner at p....

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.... d) CBEC Circular No.655/46/2002-CX dated 26/06/2002 2002 (144) ELT T-47 3. Shri Sanjay Hasija, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings in the impugned order. He submits that since there are confessional statements of customers, who are the buyer of the goods cleared clandestinely by the appellant, there is no further evidence required. Therefore, the....

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....refore, find that there is a gross violation of principles of natural justice on the part of the adjudicating Commissioner. Therefore, as regards duty demand, the matter needs to be remanded to the Commissioner. As regards, the submission that Section 11AB and 11AC were not invocable, we find that both the sections were enacted only in the year 1996, the period involved in the present case is 1989....