Flevel International vs Commissioner Of Central Excise on 17 September, 2015
In the said Circular, the directions of Hon'ble High Court of
Delhi in the case Flevel International vs Commissioner of
Central Excise [2015-TIOL-2230-HC-DELCX] have been
relied upon by the Department directing the Department to
follow certain standards before finding a case of clandestine
removal. Affording an opportunity for cross-examination to the
assessee is impressed upon as a mandate in view of the said
Circular, ld. Counsels have prayed the present matter to be
remanded back to the adjudicating authority below with the
directions to afford the opportunity of cross- examination to
the appellant and to decide the matter afresh. Appeal is
prayed to be disposed of in the afore said terms. In addition,
4 ST/51062/2017 [SM]
the impugned show cause notices are objected as being barred
by time. Since there is no evidence for proving the alleged
mala fide on record, the question of imposition of penalty does
not at all arises. For the said reason also the order under
challenge is liable to be set aside. The case laws cited by ld.
Advocates are mentioned below:-