HINGORA INDUSTRIES PVT. LTD. Vs. CCE DAMAN

JUDGEMENT

(1.) THESE appeals No. E/585/2011 to E/588/2011 have been filed by M/s. Hingora Industries Pvt. Ltd. Daman and its director Shri Jaiprakash Motwani, Shri Iqbal R. Hingora and Ayub. R. Hingora.

(2.) The Appeals are directed against the same Order -in -Original No. 09/MP/DAMAN/2010, Dt. 29.10.2010 passed by the Commissioner, Central Excise, Daman hence all these appeals are being disposed by this common order. Relevant facts that arise for consideration are that M/s. Hingora Industries are engaged in the manufacture of Polyster Texturised/Crimped Yarn falling under chapter 52 of the Central Excise Tariff Act, 1952. On receipt of intelligence, the officers of DGCEI Carried out search at factory premises of M/s. Hingora Industries and seized records. Search was also conducted at the alleged secret office of M/s. Hingora Industries located near Price Bar, Village Dabhel, Daman. Investigations conducted and statements were recorded which culminated into issuing of show cause notice Dt. 30.09.2006 alleging/contending as under:

(3.) THE Appellants requested for cross examination of Shri Indravardhan Champaklal and Shri K.M. Tripathi whose statements were relied upon for making allegations against the Appellant. The Appellant were informed by the office of the Commissioner that their request for cross examination has not been acceded to. The Appellants thereafter appeared for the personal hearing and made submissions in their support.