9911796707
TMI Blog2018 (8) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... ) for Respondent ORDER Per: Dr. D.M. Misra These appeals are filed against Order-in-Appeal No. BR (385 to 386)/Th-I/2012 dated 10.12.2012 passed by the Commissioner of Central Excise (Appeals), Mumbai-I. The appeals were heard on 4.6.2018 and 6.6.2018 represented by Shri Sanjay Dwivedi, learned Advocate for the appellant and the learned A.R. for the Revenue. 2. Briefly stated facts of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their appeals. Aggrieved by the said order, the appellants filed appeals before this Tribunal and vide Order No. A/91-93/CIV/ WZB/2005 dated 12.10.2004 it was remanded to the original adjudicating authority for fresh adjudication as the adjudicating authority failed to record the findings on all the issues raised before him. 2.1 In de novo adjudication, the learned adjudicating authority reconsid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants would be incomplete. In support, he has relied on the judgment of the Hon'ble Supreme Court in the case of Swadeshi Polytex Ltd. Vs. Commissioner of Central Excise, Meerut - 2000 (122) ELT 641 (SC). 4. Learned AR for the Revenue submits that the appellants have not raised the issue of cross-examination in the first round of litigation before this Tribunal, therefore no such pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hence, it should not be allowed. 5. Heard both sides and perused the records. 6. I find from the record that the allegation against the appellant is that they have not received the quantity of inputs mentioned in seven invoices but availed paper credit of the duty amount shown on these invoices. It is also not in dispute that the Revenue has relied upon the evidences of various witnesses whose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crutiny of the evidence on record and also cross-examination of the witnesses. However, from the list of witnesses, I do not find justification in the request of the appellant to cross-examine the officers, participated in investigation. Thus, the appellants be allowed cross-examination of the witnesses, whose statements were relied upon by the adjudicating authority in passing the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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