2019 (12) TMI 790

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....ards the same impugned order passed by the Commissioner of Central Excise, Noida vide which he has confirmed the demand of duties against M/s Shri Krishna Udyog as also against M/s Shri Krishna Industries on the allegations and findings of Clubbing of Clearances and consequently denial of Small Scale Exemption Notification to M/s Shri Krishna Udyog. In addition penalties stands imposed upon the said two appellants. Revenue, in their appeal has referred to certain facts leading to miss-calculations in the quantification of the demand. 2. After hearing both the sides duly represented by Shri Nikhil Gupta learned Advocate appearing for the appellant and Shri Rajeev Ranjan learned Authorised Representative appearing for the Revenue, we note ....

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...., partner of Shri Krishna Industries was also recorded. 3. During the post seizure period, further investigations were undertaken by revenue and statements of various persons were recorded. Based upon the said investigations, proceedings were initiated against the appellant, proposing Clubbing of Clearances of both the units and denying the benefit of Small Scale Exemption Notification to both the units. During the course of adjudication the appellant took various stands and submitted that they were also getting the goods manufactured on job work basis by sending their own raw material to their immediate neighbor M/s Dimond Steel Corporation and as such the entries made in the dairies recovered from the premises of Shri Krishna Udyog rel....

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....tor. He further observed that examining the said documents at the adjudication stage would be in contradiction to the tenants of natural justice. When the primary requisite has not been fulfilled or shown to be fulfilled then the benefit sought to be derived there from can only be national. 5. We, do not find any merits in the above stand of the adjudicating authority. The entire purpose of adjudication is to come to the finding between the allegations and proposals made by the revenue and the defence, pleas and contention raised by the assessee. If the entire documents are required to be produced at the time of investigation itself and are blocked from producing at the time of adjudication, the entire purpose of adjudication gets defeat....