LAWS(MAD)-2013-3-53

M/S.VIJAY CEMENTS Vs. ADDITIONAL DIRECTOR GENERAL

Decided On March 14, 2013
M/S.Vijay Cements Appellant
V/S
ADDITIONAL DIRECTOR GENERAL Respondents

JUDGEMENT

(1.) THE Petitioner is a Mini Cement Plant. The officers of the first respondent conducted simultaneous search operation on 05.12.2006 at the factory premises of the Petitioner, Office premises of the petitioner, residential premises of the partners of the Petitioner's firm, the residence of key employees and a cattle shed premises of Vijay Group at Vellakalpatti, on the specific information that the petitioner firm was indulging in evasion of Central Excise Duty.

(2.) THE search operations resulted in recovery of various incriminating documents, computers' CPUs, pen-drives, Compact Discs and floppies and those items were seized under mahazars. The follow up actions were conducted on 21.12.2006, 22.12.2006, 23.12.2006, 12.02.2007, 13.02.2007 and 14.02.2007 with suppliers of raw materials and dealers of cement manufactured by the petitioner firm.

(3.) THE Petitioner sent an interim reply dated 12.12.2008. The petitioner also sought for cross-examination of all the witnesses including the mahazar witnesses. The second respondent fixed the personal hearing for cross examination of witnesses on 30.12.2008 at the office of the second respondent and 12 witnesses were appeared for cross-examination on that day.