2019 (5) TMI 218

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.... records, seized certain documents and recorded the statements of some of the employees and also that of the Managing Director of the respondent Company. Thereafter, a Show Cause Notice dated 15.10.2008 was issued wherein it was alleged that the assessee was involved in clandestine removal of steel ingots. As per the SCN, it was the specific case of the revenue, inter alia that the respondent had maintained two different invoices, of the same number, carrying different dates and different values but accounting only one of the invoices; that the department had also noticed shortage of 18.232 M.Ts of MS ingots on 16/03/2005; that there was difference between the physical production quantity vis-à-vis RG-1 stock register to the extent o....

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....ssessee was denied an opportunity to cross-examine the persons whose statements were recorded and used against the assessee, etc. Aggrieved, the Revenue has filed the present appeal. 2. Today, when the matter came up for hearing, Ms. T. Usha Devi, Ld. DR appeared for the Revenue and Shri M.A. Mudimannan, Ld. Advocate, appeared for the assessee-respondent. Ld. DR while relying on the grounds of appeal, vehemently contended that the assessee was maintaining double/duplicate invoices which upon being pointed out, the assessee has nowhere rebutted/refuted and hence, the same should be considered as proof sufficient to conclude that there was clandestine activity. She further pleaded that the assessee nowhere sought for cross-examination of a....