2016 (1) TMI 390

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....e Akil Kureshi ) 1. Revenue is in appeal against the judgments of the Customs, Excise & Service Tax Appellate Tribunal ("the Tribunal", for short) dated 04.03.2015. Following questions are presented for our consideration: "(a) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that in the absence of certification required ....

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....presented before the authorities for sustaining the allegation of clandestine removal of goods. The assessee had asked for cross-examination of the persons whose statements were recorded by the Department. The assessee was granted selective cross-examination permitting cross-examination of four witnesses. Such witnesses disowned their statements. Commissioner (Appeals), however, sustained the alle....