TMI Blog2015 (6) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... shall continue till the Commissioner (Appeals) gives effect to the Tribunal’s order. - Revenue not to take any further steps in pursuance to this attachment including to sell attached properties. However, we direct the Commissioner (Appeals) to dispose of the appeal remanded to him by the Tribunal as expeditiously as possible and within a period of three months from the date of receipt of a copy of this order. This would be a fair order and would meet the ends of justice - Decided in favour of assessee. - Central Excise Appeal No. 3 of 2014 - - - Dated:- 2-2-2015 - S.C. Dharmadhikari and N.W. Sambre, JJ. Shri Advait M. Sethna a/w. Raju R. Thakkar and D.P. Singh, for the Appellant. Shri Jitendra B. Mishra a/w. Y.S. Bhate, for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised relying upon the statement of one Mr. S.D. Ballal, Production Manager of the appellant coupled with the statement of one Mr. Mukesh Goyal. During the course of the adjudication proceedings, the appellant sought leave of the Adjudicating Authority to cross-examine these two persons whose statements have been relied upon by the Revenue. 3. However the grievance is that this request was ignored and the show cause-cum-demand notice came to be confirmed by the Additional Commissioner, Pune-III by his order in original. 4. Against the Order-in-Original dated 27th October, 2011 the Commissioner (Appeals) was approached but he too dismissed the appellants appeal by his order dated 17th February, 2012. 5. Aggrieved by the aforesaid tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot meet with the condition, the benefit of the Tribunal s order will not be available. 8. On the other hand Mr. Mishra supports the Tribunal s order and submits that it is imminently fair, just and reasonable and takes care of the apprehensions. Further, a technical lapse on the part of the Authority below, should not prejudice the Revenue and that is why the condition of pre-deposit of entire sum demanded has rightly been imposed. The same should not be interfered with because the direction in that behalf is not perverse or vitiated by any error of law apparent on the face of record. 9. After perusing the order passed by the Tribunal, we enquired from Mr. Sethna as to why the appellant is aggrieved by paras 9.1 and 9.2. Mr. Sethna, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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