2018 (10) TMI 13

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....ory was visited by the Central Excise Officers on 28/03/2000 and various checks and verifications were undertaken. As a result of stock taking at the factory premises, certain shortages in final products were found. Simultaneously searches were also conducted at various depots of the appellants. As the appellants were clearing their product from their factory to its various depots on payment of duty of excise at a particular price, the officers conducted verification in respect of the price of the goods sold from the depots. As a result of statement of depot's manager at various places were recorded. It is seen that whereas, the statements of Branch Manager at Delhi, Lucknow and other places were non incriminating, the statements of some....

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....een that while recording findings the Adjudicating Authority in Para-9.3 observed that no reply stand filed by the assessee. As regards the appellants request for cross examination, he observed that there is no order of cross examination of the various deponents, made by the Tribunal and as such the appellants' request was rejected. 5. The appellants' grievance is that Tribunal order was an open remand order inasmuch as the appellants were given an opportunity to present their case before the Adjudicating Authority. Further though they have filed reply to the show cause notice, the Commissioner has passed the impugned order without considering the same. As such there is a request for remanding the matter once again to the Adjudicating Au....