2013 (2) TMI 695

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....ondent : S.P. Kesarwani, Sr. S.C. ORDER Challenging the order dated 21st December, 2012 passed on the Excise Stay Application No. E/S/1042/2011 in Excise Appeal No. E/851/2011, the present appeal has been filed under section 35G of the Central Excise Act. By the order under appeal the Customs, Excise & Service Tax Appellate Tribunal has directed the appellant to deposit ₹ 8 Lakhs within ....

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.... Kerala Vs. K.T. Shaduli Grocery Dealer etc., AIR 1977 SC 1627 has held that opportunity of being heard includes right to cross examine the witnesses. As cross examination was not permitted, entire judgment is illegal. Learned counsel for the parties jointly agreed that the appeal itself may be heard and decided finally at the admission stage as it is directed against an order asking the appellan....

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...., on the other hand, supports the impugned order. Considered the respective submissions of learned counsel for the parties and perused the record. For the present purposes, it is not necessary for this Court to examine the facts in detail or to record findings on merits of the case. The order under appeal passed by the Customs, Excise & Service Tax Appellate Tribunal is a brief order and it does ....