2017 (12) TMI 948

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....hnama was drawn in the presence of two independent witnesses. On completion of investigation, a show cause notice was issued, demanding duties of  Rs. 14,856/- on the stock of finished goods and also demanding Cenvat credit amounting to Rs. 2,87,578/- along with interest and penalties were also proposed. The matter was adjudicated and both the demands were confirmed by the adjudicating authority along with interest and with imposition of equivalent amount of penalties in respect of both the demands. In appeal, the Ld. Commissioner (Appeals) upheld the impugned order and rejected their appeal. Aggrieved from the same, the appellant has filed this appeal. 2. Ld. Advocate for the appellant submits that they had asked for cross examinat....

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....se is based on the panchnama. I find that the Hon'ble High Court of Gujarat in the case of Manek Chemicals Pvt. Ltd. Vs. Union of India (supra) has held as under: "Adjudication - Cross-examination - Opportunity of - Adjudicating authority directed by Commissioner (Appeals) to seek opinion of Chief Chemist - True purport of directions issued by Commissioner (Appeals) was not conveyed to Chief Chemist, and he had not applied his mind to same - Record revealed that report of Chief Chemist was adverse to assessee - Also, assessee was pleading that material furnished by them was not considered for preparation of such report - HELD : In such case, assessee was justified in seeking to cross-examination of Chief Chemist, whose opinion was ....