2009 (1) TMI 238

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....V.V. Hariharan, Jt. CDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)].- Vide the impugned order the Commissioner of Central Excise (Adjudication) enhanced the assessable value of consignments of artificial flowers imported by M/s. Sai Crafts, Chrompet, Chennai under 10 Bills of Entry and demanded differential duty of above Rs. 36.00 lakhs found to be short-paid at the time of cl....

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..... The case of the Revenue was built on the basis of material contained in the hard disc of a computer seized from the premises of M/s. Sai Crafts by the officers of DRI on 28-9-2006. The allegations were mainly framed on the basis of this material retrieved by GEQD and the statements recorded from Shri S. Namasivayam, proprietor of M/s. Sai Crafts. In the adjudication proceedings, the appellants h....

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....bmissions by both sides we find that the impugned order has been passed in gross violation of principles of natural justice. The entire case, we find, was built mainly on the basis of data contained in the hard disc of the computer recovered from the premises of M/s. Sai Crafts. Once the integrity of the data retrieved by the GEQD and relied upon by the investigating agency to frame allegations ag....