2017 (4) TMI 791

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....dran, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Sh. Jatin Mahajan, Advocate for the appellant-assessee Sh. H.C. Saini, AR for the Revenue Per: M. V. Ravindran: These appeals are directed; Excise Appeal No.55799 to 55801 & 567761 of 2013 against the order in appeal No.01-03(RDN)CE/JPR-I/2013 dated 04.01.2013 and Excise Appeal Nos.57805 to 57808, 59714 of 2013 against ....

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....roceeds as sale of clandestinely removed goods, they were seized as also finished goods which was found excess. Show cause notice was issued for confiscation, demand of duty and also imposition of penalty on these appellants. The adjudicating authority after following due process of law, confirmed the demand raised for a shortage of raw material appropriated the amount debited by the main appellan....

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....rity is the Commissioner of Central Excise and has come to a conclusion that the appellant has clandestinely removed the goods as mentioned in the show cause notice. Coming to such a conclusion that he has confirmed the demand raised alongwith interest imposed penalties on the main appellant and as also others. 5. It is the claim of the ld. Counsel that they have been seeking cross-examination ....

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....or denying the cross-examination is not in consonance with the law which has been settled by the various decisions of the High Court and Supreme Court in the case of CCE, Meerut-I Vs. Parmarth Iron Pvt. Ltd. - 2010 (260) ELT 514 (All), Parmarth Iron Pvt. Ltd. Vs. CCE-I -2010 (255) ELT 496 (All). 7. In our considered view, the law is fairly is in respect of granting of cross-examination of the p....