JASS KANN INTERNATIONAL Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) After carefully examining the records of the case and hearing both sides, we are of the view that the appeals require to be finally disposed of at this stage. Accordingly, we allow the present applications and proceed to deal with the appeals.

(2.) In the order impugned in these appeals, ld. Commissioner of Central Excise has confirmed against M/s. Jass Kann International (appellants in Appeal No. E/580/2003) a demand of duty of over Rs. 1.6 crores and has imposed on them a penalty of Rs. 25 lakhs. She has also imposed a penalty of Rs. 2 lakhs under Rule 209A of the erstwhile Central Excise Rules, 1944 on Shri Pradeep Khanna (appellant in Appeal No. E/07/2003), husband of Smt. Neera Khanna proprietress of Jass Kann International. Ld. Commissioner has also confiscated land, building, plant and machinery belonging to M/s. Jass Kann International, with option for redemption thereof on payment of a fine of Rs. 1 lakh. This order of the Commissioner is in adjudication of show cause notice (SCN) dated 4 -5 -92 as amended by addendum/corrigendum dated 10 -6 -92. The show cause notice (as amended) had raised a demand of duty on Jass Kann International in three parts as under : -

(3.) Heard both sides. Ld counsel for the appellants relied on the decisions of the Hon'ble Supreme Court in the cases of Lakshman Exports Ltd. v. CCE [2002 (143) E.L.T. 21 (S.C)] and Shalimar Rubber Industries and Ors. v. CCE [2002 (146) E.L.T. 248 (S.C.) = 2002 (53) RLT 503 (SC)] and submitted that the instant case had to be re -adjudicated by the Commissioner after providing the parties with copies of all the relied -upon documents and permitting them to cross -examine the listed witnesses. Ld. DR, on the other hand, submitted that the case was one of clandestine manufacture and clearance of excisable goods by using two sets of invoices by one Smt. Neera Khanna, proprietress of three firms including Jass Kann International. Countering the counsel's arguments on the aspect of cross -examination, the DR relies on two decisions of the Tribunal viz. Gobind Lal v. CC, Jaipur [2000 (117) E.L.T. 515] and Suman Silk Mills Pvt. Ltd. v. CCE [2002 (142) E.L.T. 640 (T) = 2002 (51) RLT 978].