KAWATRA PAPERS LTD. AND ORS. Vs. CCE

JUDGEMENT

(1.) THE appellants are in appeals against the impugned order wherein the Commissioner has confirmed the demand of duty of Rs. 25,74,737/ - against M/s. Kawatra Papers Ltd. for the period 1.7.1994 to 31.3.1997, June, 1997 and 1997 to 1998 alongwith interest and confiscation of building, plant and machinery of M/s. Kawatra Papers Ltd. which was allowed to be redeemed on payment of redemption fin of Rs. 5 lakh and also confiscation of 108.7227 MT of paper which was allowed to be redeemed on payment of redemption fine of Rs. 6 lakhs to M/s. Himgiri Paper Enterprises Pvt. Ltd. and imposition of penalties on M/s. Kawatra Papers Ltd. M/s. Himgiri Paper Enterprises Pvt. Ltd., Shri Y.P. Kawatra of M/s. Himgiri Paper Enterprises Pvt. Ltd. And Shri Joginder Kumar Kawatra of M/s. Himgiri Paper Enterprises Pvt. Ltd.

(2.) THE brief facts of the case are that on the basis of investigation, it was alleged that M/s. Kawatra Papers Ltd. (KP) is involved in the clandestine removal of paper to M/s. Himgiri Paper Enterprises Pvt. Ltd. (HP) during the period 1.4.1994 to 31.3.1997. To establish these charges, the documents which were relied upon as under: -

(3.) IN the earlier round of litigation, the demand was confirmed and said order was challenged by the appellant before this Tribunal and this Tribunal remanded the matter back to the adjudicating authority to examine the various contentions and pass speaking order specifically in regard to the capacity of the mills, machine log sheets and other contentions after providing reasonable opportunity to the appellant to the present their in defence. In the remand proceedings, the permission to cross examine Shri Jagdish Verma, Shri Satish Sharma and Shri Gopal Singh Rawat was sought by the appellant whose statements have been relied upon by the Revenue in the show cause notice but instead of giving cross examination, the adjudicating authority confirmed the demand on the ground that no cross examination was allowed by this Tribunal while remanding the matter and cross examination is not absolute right. It also held that there was corroborative statement by Shri Joginder Kawatra and also confirmed the allegations. It was held that report of the Institute of Paper Technology, Roorkee is not acceptable and machine log sheets could be easily manipulated. Aggrieved with the said order, the appellants are before me.