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TMI Blog2015 (4) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... . - The revenue is in appeal before us assailing the decision dated 27/12/2013 made by the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT' for short), South Zonal Branch, Bangalore. In respect of the order in original where under a penalty of Rs. 26,52,698/- was imposed on the respondent herein, an appeal had been filed by the assessee before the Appellate Authority. The Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e instant case apart from dispatching the notice and order to the respondent-assessee by registered post acknowledgement due, service was also made and a mahazar had been drawn in that regard. It is therefore contended that in such circumstance, the CESTAT was not justified in remanding the matter providing an opportunity to the respondent to cross-examine the witnesses. The respondent though serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authority rejected such contention and passed the order. The CESTAT while taking note of the said contention and having noticed that the respondent herein had disputed that the mahazar was drawn and actually the impugned order was pasted on other premises, found it necessary that the said aspect requires consideration after permitting cross-examination of the witnesses. In fact one of the conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellate authority finds that the notice/orders served was in accordance with law and the mahazar was drawn as per the procedure, the appellate Tribunal would only reiterate its consideration based on the evidence that would be available.
Therefore, we see no reasons to interfere with the order impugned herein.
The appeal being devoid of merit stands disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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