Case Law Details
Gopi Biri Factory Vs Commissioner of CGST & Excise, Siliguri (CESTAT Kolkata)
CESTAT Kolkata held that denial of cross examination of witnesses and non-supply of relevant records is clear violation of principle of natural justice and accordingly impugned order is unsustainable.
Facts- The appellants were issued a show-cause cum demand notice for manufacture and storage of 20,13,500 sticks of biris found in excess as on 2nd September, 2009 without accounting for the same in the Daily Stock Account. The Department alleged that the noticee had cleared 1,41,000 sticks of biris from its factory on 22.11.2009 without issuing any invoice and without reflecting production and clearance of the same in their Daily Stock Account.
On the basis of investigations undertaken by the Department, it was alleged in the show-cause notice that the appellants had clandestinely manufactured and cleared 13,34,36,375 sticks of hand‑ made branded biris from its factory between January, 2007 to September, 2008 without issuing any Central Excise Invoice and without accounting for the same in their official records.
The Departmental proceedings culminated into issuance of a show-cause notice demanding Excise duty, proposing confiscation of seized goods, imposition of penalty and demand for interest under relevant provisions of law.
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