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2014 (6) TMI 455 - AT - Central ExciseDemand of duty - clandestine removal of chhakdo rickshaw - Held that:- appellants having not justified or indicate the reason for seeking the cross-examination before the adjudicating authority, cannot claim that there is a violation of principles of natural justice and more so when he himself remains absent in the adjudication proceedings. On merits, we find that the justification of the appellant that RTO records cannot be sole records to arrive at manufacturing activity is an issue that cannot be decided summarily as the RTO records are State Government records and needs to be given due weightage. In our view, this deeper consideration can be done at the time of final disposal of appeal - stay granted partly.
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