2018 (2) TMI 908

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....esentative (DR) - for the Respondent. ORDER Per: B. Ravichandran These 9 appeals are against common impugned order dated 06/11/2015 of Commissioner (Appeals - I), Central Excise, New Delhi. The main appellant (M/s Seiko Sanitations) are engaged in the manufacture of Seiko brand bath fittings liable to Central Excise duty. Based on certain information that main appellant is not discharging proper Central Excise duty on the goods manufactured and cleared by them certain investigations were carried out by the officers in January 2011. Based on detailed investigation, statements and records, proceedings were initiated against various persons by issuing show cause notices on 04/07/2011 and 03/10/2012. The proceedings were to confiscate ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thority. The learned Counsel pleaded that in the absence of such opportunity and non-adherence of the procedure in terms of Section 9D has affected their interest and this violation of principles of natural justice will make the order bad in law. The learned Counsels also submitted that they have a strong case on merit and given an opportunity they will defend their case before Adjudicating Authority. 5. The learned AR submitted that there were various corroborative confessional statements and records which formed the basis of present demand. These statements given in terms of Section 14 of Central Excise Act, 1944 are admissible evidence. These were not retracted and rightly taken into consideration by the lower authorities. The cross-e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n any prosecution for an offence under this Act, the truth of the facts which it contains, - (a) when the person who made 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. (2) The provisions of sub-section (1) shall, so far as may be, apply in ....