TMI Blog2018 (2) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... ne removal based on those statements - appeal allowed by way of remand. - E/13501-13502/2014 - A/13762-13763/2017 - Dated:- 29-11-2017 - Dr. D. M. Misra, Member (Judicial) For Appellant (s): Shri Amit Awasthi, Advocate For Respondent (s): Shri L. Patra, AR ORDER Per: Dr. D. M. Misra Heard both sides. 2. These two appeals are filed against the order-in-appeal No.VA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, the demand was confirmed along with interest and equivalent amount of penalty and personal penalty of ₹ 60,000/- on the director. On appeal, the Ld. Commissioner (Appeals) rejected their appeals. Hence, the present appeals. 4. The Ld. Advocate Shri Amit Awasthi for the appellant submits that there is not iota of evidence against the appellant to establish clandestine, manufacture and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndings of the adjudicating authority in the impugned order wherein it was observed that the statements were of explanatory in nature, therefore, cross examination of these witnesses is not necessary. He submits that denial of cross examination of these witnesses has resulted in violation of principles of natural justice. Hence, the demand confirmed against them is liable to be set-aside. In suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of M.S. Angles, M.S. Channels without payment of duty amounting to ₹ 6,74,444/-. In levelling the said allegation in the show cause notice, the statements recorded during the course of investigation have been relied upon and used against the appellant while confirming the demand, by the adjudicating authority. Further, even though specifically requested by the appellants to cross examine t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
