2018 (12) TMI 1020

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....e Appellant (s) Shri H.S. Abedin, AC(AR) for the Respondent (s) ORDER Per Shri P.K. Choudhary Briefly stated the facts of the case are that the Appellant is engaged in the manufacture of aluminium wires, aluminium strips, insulated strips, etc. classifiable under chapter 76 of the first schedule to CETA, 1985. Pursuant to an EA 2000 audit conducted at the Appellant's premises, it was o....

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.... which was also reflected in the ER-1 returns. He further stated that the impugned inputs had been used in relation to the manufacture of the final products. He also stated that no physical verification of stock had been conducted by the Department to substantiate the allegations and that the Department had proceeded solely on the basis of the statements of the transporter and the authorised repre....

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....ining records, the Department ought to have shown how such records were incorrect to corroborate the statements of the transporter recorded by them. When there is a material on record to suggest otherwise than what has been concluded, a contradicting conclusion cannot be arrived at by disregarding the evidence and without discrediting the same. In the absence of any corroborative evidence, the con....

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....e mechanical observation of the rules of natural justice. A citizen has to be listened to and not merely heard. For the compliance of such rules, what is said by a citizen has to be considered on its content and not merely registered as a sound. The meaningful hearing of a citizen, in such circumstances, would be the appreciation of the evidence contrary to the suspicion of the department that ....