2018 (12) TMI 1789

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....N'BLE MR AJAY SHARMA, MEMBER (JUDICIAL) Shri VS Sejpal with Shri VB Gaikwad, Advocates for the appellants Shri Ajay Kumar, Additional Commissioner (AR) for the respondent ORDER PER: C J MATHEW This matter is before us for the second time. On the previous occasion, the Tribunal had, vide order no. A/ 493-496/WZB/06/CI/EB dated 9th March 2006, accepted the plea of M/s Unirose Textile Processors....

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....nd that none of the passes themselves bore the name of the appellant herein. It was also alleged that bulk of traders involved n the purported transactions were not examined during the course of investigation. 3. It would appear that, owing to the peculiarity of geographical distribution of the processors in the municipal limit of Ichalkaranji municipality, a special procedure had been devised by....

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....so appear that the entire case having been built on records that were recovered from the possession of persons other than the appellant and the allegations pertain to clandestine production and removal, the veracity of the documents as well as corroboration by those who were examined during the investigation is essential for determination of the outcome of the appeal. It is pointed out by Learned ....

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.... direction of the Tribunal. 5. Though the adjudicating authority has recorded of lack of diligence on the part of the appellant herein in taking advantage of the opportunity for cross-examination, it is amply clear that the directions of the Tribunal have not been complied with. It would, therefore, be improper on our part to evaluate the findings of an adjudicating authority which has failed to ....