Case Law Details
Lauls Limited Vs Commissioner of Central Excise (CESTAT Chandigarh)
CESTAT Chandigarh held that the interest of justice would be properly served if the case goes back to the Adjudicating Authority to adjudicate the case afresh as not allowing the cross-examination of key witnesses vitiates the proceedings.
Facts- M/s Lauls Limited (appellants), are engaged in the manufacture of mild steel and non-alloy steel, ingots and other articles of iron and steel. Officers of the DGCEI conducted a search of the factory of the appellants and other concerned premises.
On the completion of investigation, a show cause notice was issued. The appellants requested the Adjudicating Authority that they have not received certain documents relied upon and non-relied upon documents. Meanwhile, a personal hearing was fixed; the appellants informed that as the relied upon documents were not furnished to them, they are not in a position to submit a written reply or to attend the personal hearing.
Post remand proceedings, the Adjudicating Authority passed the impugned order dated 07.07.2011 confirmed demand of Rs.58,06,307/- along with interest, on M/s Lauls Limited and imposed penalties.
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