TaxTMI 
TaxTMI 
2016 (11) TMI 813
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....l is directed against Orders-in- -Original No. 06/SK-06/2005/Thane-I dated 10/3/2005 passed by the Commissioner of Central Excise, Thane-I. The appellant filed this appeal challenging imposition of penalty of Rs. 25 lacs under Section 114 of Customs Act and Rs. 1 Crore under Section 72 and 112 of Customs Act, 1962. 2. Shri. V.M. Doiphode, Ld. Counsel for the ap....
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....e on this ground itself. 3. Shri. M.K. Mall, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of submissions made by both sides, we find that it is undisputed fact from the records as well as from the submission made by Ld. Counsel that during the adjudication the appell....
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....der it is observed that Ld. Commissioner has not even dealt this request of the appellant as he neither allowed the cross examination nor even rejected the request. Therefore the Ld. Commissioner has not considered the request for cross examination in the impugned order. Therefore we find that Adjudicating authority has gravely erred inasmuch as has ....