TMI Blog2012 (11) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... remanded to the original authority for de novo adjudication after allowing the cross-examination of the third party on whose statement demand was confirmed. - E/1349 & 1350/12 - - - Dated:- 29-10-2012 - SHRI SAHAB SINGH, J. Appearance: Shri A.K. Singh, Advocate for Appellants Shri A.K. Prabhakar, Supdt. (AR) for Respondent Per: Sahab Singh This is an application for waive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f statement of official of M/s Vishnu Steel, statement of Shri Mithunlal Gupta, Director of M/s Bhavshakti Steelmines Ltd. was recorded in which he denied for supplying the alleged Ingots to M/s Vishnu Steel. On the basis of statements of Shri G.S. Rajpurohit and Shri Ketan Shah, a show-cause notice was issued to the present applicants, which was confirmed by the lower authorities. 3. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods by the applicant, they have a strong case in their favour for waiver of pre-deposit. 4. Learned A.R. appearing for the Revenue reiterated the findings of the lower authorities and submitted that during search of the premises of M/s Vishnu Steel, records maintained by M/s Vishnu Steel clearly show name of the applicant in their record as supplier of the goods. He, therefore, submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear for cross-examination before the adjudicating authority. No second opportunity has been allowed by the original authority for cross-examination. 6. Since the case is based on the basis of statements of Shri Ketan Shah and Shri G.S. Rajpurohit, I find that the case is required to be remanded to the original authority for allowing the cross-examination of Shri Ketan Shah and Shri G.S. Rajpur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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