2019 (7) TMI 1461

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....cise<br>Mr. S.S. GARG, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri B. Venugopal & Sh. T. Venugopal Swamy, Advocates for the appellant(s). Shri V.R. Pawan Kumar, Superintendent/AR for the Respondent. ORDER Per: Mr. P. Venkata Subba Rao 1. These three appeals are on the same issue and hence are being disposed of together. 2. The facts of the case in brief are ....

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....nsport vehicles. (d) Double invoices. (e) Receipt of material was denied by the consignee. (f) The price at which the packing material sold by the appellant is inclusive of Central excise duty. (g) Packing materials not matching with the description available on the shipping bills, and (h) Non-observance of procedure as laid down under Rule 18 of the Ce....

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.... adjudication proceedings without following the procedure prescribed under Section 9D of Central Excise Act, 1944. He submits that Hon'ble High Court of Punjab & Haryana in the case of Jindal Drugs Pvt. Ltd. vs. Union of India [2016(340)ELT 67 (P&H)] and G-Tech Industries vs. Union of India [2016(339)ELT 209 (P&H)] has held that the statements recorded by the Central Excise Officers are admissible....

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....mand. He fairly submits that the adjudicating authority did not have the opportunity of considering the fact that CBI Court had acquitted them. He also agrees that during the relevant period, it was not the common practice by the adjudicating officers to follow Section 9D although it was a mandatory provision. In view of the above, he submits that the appeals may be remanded to the original author....