2017 (6) TMI 852

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....e appellants Present Ms. Nitina Nagori, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. 2. This appeal is filed against the Order-in- Appeal No.RKA/447-448/SRT-I/2010 dated 12.8.2010 passed by the Commissioner (Appeals), Central Excise, Customs and Service Tax Surat I.  3. Briefly stated the facts of the case are that the appellants are engaged in....

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....interest and penalty. Aggrieved by the said order, they filed appeal before the ld. Commissioner (Appeals), who in turn, rejected their appeals. Hence, the present appeals. 3. Ld. Advocate Shri Raj Vyas for the appellants, at the outset submits that in their reply to the show cause notice, they requested for cross-examination of various witnesses, however, the same was denied to them. He submit....

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....he records, I find that the assessee-appellant has requested cross-examination of the aforesaid witnesses. The authorities below has denied cross-examination of the said witness without any valid reason. Also, the statements of the said witnessed were relied and accepted by the adjudicating authority in confirming the proceeding against the Appellant. In these circumstances, I am of the view that ....