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TMI Blog2016 (7) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise (Appeals), Salem between NGA Steels Private Limited and Commissioner of Central Excise, Salem. 2. Material on record discloses that being aggrieved by the order in original dated 18.05.2011, passed by the Additional Commissioner of Central Excise, an appeal has been preferred to the Commissioner of Central Excise (Appeals). 3. Before the appellate authority inter alia it has been contended that there was a violation of principles of natural justice in not permitting the appellant to cross examine the persons from whom statements were recorded. By observing that cross examination is not a matter of right, when burden of proof had been discharged by the department, the Commissioner of Central Excise (Appeals), the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gely depend on the facts and it is for the Tribunal to adjudicate while deciding the appeal finally. A perusal of the impugned order shows that the Tribunal did notice the petitioner's submission about the cross-examination which was allegedly denied to him and it is only after considering the totality of circumstances of the case and the material on record that the Tribunal passed the impugned order directing the petitioner to deposit a sum of Rs. 80,000/- and thus granting the application of the petitioner for stay-cum-waiver in part." Hence, the adjudicator can take a decision on requests for cross-examination which may largely depend on the facts of the case and circumstances of each case and there is no infirmity in the order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, transportation of raw materials to the factory and transportation of final products from the factory and suppression of production with electricity consumption? B. Whether the Tribunal is justified in passing the final order without discussing or without giving a finding on the specific plea raised in the grounds of appeal that cross examination of persons who gave statements against the appellant and which were relied on by the Dept. is mandatory? C. Whether the documents maintained by third parties and statements alsone constitute sufficient evidence to come to the conclusion of clandestine removal of goods without payment of duty without any corresponding documents recovered from the appellant?" 9. Mr.K.Jayachandran, learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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