2017 (6) TMI 853

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....Mishra, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. These two appeals are filed against the Order-in-Appeal No.KRS-85-86-VAPI-2010 dated 31.3.2010 passed by the Commissioner, Central Excise & Service Tax (Appeals), Vapi. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of copper tubes and availed the benefit ....

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....on documents and also unrelied upon documents were not handed over to the appellants, therefore, they could not file a proper reply to the show cause notice. It is also his grievance that in the interim reply to the show cause notice, they requested for cross-examination of various witnesses, however, the same was denied to them. Further, he submits that proper opportunity of hearing was not exten....

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....they did not appear before the adjudicating authority, so the order was passed on the basis of the evidences available on record. Further rebutting the argument of the Appellant that the documents were not supplied to them, he has placed a communication dt.12.05.2017 from the Supdt. DGCEI informing that all documents relied and unrelied were handed over to the Appellant on 21.01.2010. 5. On goi....

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....ement of the person relied upon in confirming the demand be allowed to be cross-examined. In the result, the impugned order is set aside and the appeals are allowed by way of remand to the adjudicating authority for deciding the issue afresh after allowing cross-examination witnesses, namely, S/Shri Inderjeet Singh, Authorised Signatory of M/s Satkar Tempo Transport Union; Kulwinder Singh, Partner....