2009 (7) TMI 945

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....J. Manish, Advocates, for the Appellant. Shri B.K. Singh, Jt. CDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (for the Bench) (Oral)]. -  The appeal taken up on board pursuant to the order passed in Misc. application No. M/576/2009. 2. Heard the learned advocate Shri Ganesh for the appellant and Shri B.K. Singh, learned Jt. CDR for the respondent. 3.&ems....

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....ould be given to the appellants to cross-examine those persons. In spite of this specific direction, the authority has failed to offer such opportunity and the appellants had again approached the Tribunal, whereby by order dated 17-8-07 passed in Appeal No. 2132/2007, the Tribunal had remanded the matter with specific direction to afford an opportunity of hearing and cross-examination of witnesses....

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....duction of fibre resulting in short payment of duty amounting to Rs. 1,39,17,659.60 (Rupees One crore Thirty Nine Lakh Seventeen Thousand Six Hundred Fifty Nine and sixty paise)." 6. With the above observations without analysing the record and without considering the points sought to be raised and without disclosing any reasoning, the adjudicating authority confirmed the demand in terms of s....