2018 (5) TMI 188

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.... For Appellant: Mr. Hardik Modh (Advocate) For Respondent: Mr. A. Mishra (A.R.) Per: Dr. D.M. Misra Heard both the sides. 2. These appeals are filed against order-in-appeal No. OIA-RS/431-435/SRT-II/06 passed by the Commissioner of Central Excise (Appeals) Surat-II. Briefly stated the facts of the case are that on the visit of the officers on 27.06.1998 to the factory of the appellan....

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....sonal penalty on the Director and others imposed. Aggrieved by the said order, the appellants are in appeal. 3. Ld. Advocate Shri Hardik Modh, at the outset, vehemently argued that the allegation of clandestine removal mainly rests on evidences, namely, delivery challans and the statements of Sh. Pradyut Acharyaji and Sh. Ashit Tarmaster. Responding to the details of delivery challans in the st....

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....t in the case of Andaman Timber Industries vs CCE, Kolkata-II 2015 (324) ELT 641 (S.C.). 4. Per contra, Ld. AR for the Revenue fairly submits that cross examination of the said persons has not been allowed by the adjudicating authority. However, he defended the case submitting that without cross examination of the witnesses and on the basis of other documentary evidences the allegation of cland....