2018 (2) TMI 140

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mar, Advocate for Mr. Saurabh Goel, Advocate For The respondents : None ORDER A. B. CHAUDHARI, J. (Oral) Being aggrieved by the judgment dated 09.02.1999 passed in Case No.180-3 of 1993 arising out complaint under Sections 9 and 9-AA of the Central Excise and Salt Act, 1944, the present appeal was filed by the Assistant Collector of Customs and Central Excise, Patiala, in this Court ag....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re-charge evidence but when they were summoned for cross-examination, none chose to appear before the trial Court and therefore, their evidence could not be considered as it did not have any evidentiary value or sanctity. In other words, after filing of the complaint case before the trial Court the complainant and its witnesses shied away and did not turn up to the Court for cross-examination afte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... considered. No doubt as per statement Ex.P2 accused Buta is alleged to have named other persons also as partners with him but other accused have denied any concern with the matter and no partnership deed or any document of any type regarding that point has come on the file. Even there is no proof of hiring any Saw mill or payment of any electricity charges by the alleged company. In pursuance of ....