2019 (3) TMI 947

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....Advocate for the Appellant Shri R.K. Majhi, DR for the Respondent ORDER Per Anil Choudhary: The present application for rectification of mistake has been filed by M/s Gujrati Tambakhuwala (Applicant) against Final Order No. A/57744-57747/2017-Ex [DB] dated 07.11.2017. Vide the Final Order, the appeals filed by the Applicant and others were dismissed against the Order-in-Original dated ....

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....entral Excise Officers. The Tribunal has erred in not getting the factual position verified by a court Commissioner appointed by it. (iii) The Tribunal has also not considered the fact that one of the witness to Panchnama dated 15.07.2011, who is the resident of Bilaspur and not Raipur, was the driver of car of the Central Excise Officers and other witness Shri Rafiuddin has given an Affidavit ....

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....ified for getting the packing machines verified by appointing a Commission for the purpose of ascertaining the factual position about the seals. 5. The learned DR justified the impugned Order by submitting that there was no mention in Panchnama dated 03.03.2010 about sealing the packing machine at 4-5 different points. Further the breaking of seal and use of machine had been admitted in various....

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....o the present matter as the entire case is for manufacturing pouches by using the said FFS machine. We also observe that the cross-examination of Panch Witnesses to Panchnama dated 15.07.2011 has not been allowed. 8. The learned Advocate has referred to the judgment of the Hon'ble High Court of Bombay in CCE, Nagpur Vs Rio Tinto India Pvt. Ltd., 2017 (6) GSTL 264 (Bom) wherein it has been held ....