2005 (12) TMI 39

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hree questions. (A) Whether the Tribunal could have allowed the appeal on the procedural/technical grounds by ignoring the issue on merit that too when the confessional statement of the employee of the assessee not retracted at all corroborated by the documentary and other statements of the suppliers? (B) Whether the Tribunal could have allowed the appeal for the want of cross-exam....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner of Central Excise with the following directions. "On consideration of the submissions made by both the sides, we are inclined to hold that in the facts and circumstances of the case, it would be more appropriate to remand the matter to the adjudicating authority for de novo adjudication. This is because we find substance in the plea that in respect of the appellants M/s. Banco Aluminium Lt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cise, Vadodara considering the fact that the cross examination was, in fact, promised to them during the personal hearing. The ld. D.R. pointed out that there may be difficulty for the Commissioner to ensure presence of witnesses to be cross-examined after such a lapse of time since the events in the case has been in the year 1992. Having regard to this submission, we direct that the appellants sh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eproduced by the Tribunal : "Since it was considered that Cross Examination of Shri A.J. Shimpi, Excise Officer of M/s. Banco Aluminium Ltd., and two officers who investigated the case viz. Shri N.M. Brahmabhatt and Shri K.N. Jadav, will not jeopardize in any manner the defence of the notice, they were not called for cross-examination......" 5. It is in this context that the Tribunal has com....