TMI Blog2017 (11) TMI 1519X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri A. Mudimannan, Advocate for the Appellant Shri K. P. Muralidharan, AC (AR) for the Respondent ORDER The appellants are engaged in manufacture and clearance of TMT bars / CTD bars and rods and are registered with the Central Excise Department. The primary raw materials for manufacture of the finished products are MS ingots and billets which the appellants purchase from various suppliers. On specific intelligence that the appellants were evading payment of duty by not accounting the purchase of raw materials and production of finished products, the officers of DGCEI conducted search operations on 22.2.2007 at the factory premises of the appellant as well as the resid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Hon ble High Court, it is seen that the Hon ble Court has directed the Tribunal to consider and record a finding on the specific plea regarding the rejection of the request for cross-examination of witnesses from whom statements were recorded. The Hon ble Court has directed the Tribunal to pass appropriate orders only on the specific plea of cross-examination within a period of two months from the date of receipt of copy of the order. Though the said order was received in the Tribunal, the matter was adjourned to various dates and thereafter was adjourned on request of the appellant on 20.3.2017 and 23.10.2017. The case has come up for hearing before me for the first time today. 3. When the matter came up for hearing, ld. counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the said plea. But, sought to justify the orders passed by the authorities including CESTAT, Chennai, contending that when burden is discharged by the department, there is no need to permit cross examination. On the facts and circumstances of the case, we are of the view that when a specific plea regarding violation of principles of natural justice is raised, CESTAT, Chennai, is bound to record a specific finding, which is conspicuously absent. 12. In the light of the above discussion, we are inclined to answer substantial question of law No.B, in favour of the appellant and thus, allow the Civil Miscellaneous Appeal. The matter is remanded to CESTAT, Chennai to consider and to record a finding on the specific plea regarding cros ..... X X X X Extracts X X X X X X X X Extracts X X X X
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