2017 (1) TMI 215

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....Hon'ble Mr. Ashok Jindal, Member (Judicial) None appeared for the Applicants Shri M.R. Sharma, DR for the Respondent ORDER Per Ashok Jindal The appellants are in appeals against the impugned order wherein demand on duty has been confirmed on the allegation of clandestine removal of the goods by the appellants, consequently penalty on all the appellants were also imposed. 2. N....

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.... "They requested the cross examination of the Truck drivers / transporters whose statements have been relied upon." 5.  The adjudicating authority have not considered this request of the appellants while adjudicating the case whereas in the impugned order the ld. Commissioner (A) has recorded the contention as under: "The plea of the appellant that the requests for cross examinati....