TaxTMI 
TaxTMI 
2015 (3) TMI 1286
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....r, Advocate, for the Respondent. ORDER Heard. All these appeals can be disposed of by common order. 2. All these appeals arise from a show cause notice issued under Section 11A of the Central Excise Act, 1944 to the appellants, who are private limited companies and their directors at relevant time. Before show cause notices were given to the parties, the department made investigation....
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....e appeal, the main bone of contention made on behalf of the appellants was that the appellants were denied opportunity of cross-examination of witnesses. 3. The Tribunal recorded following reason :- "5.1 As regards the denial of cross-examination of Shri Thorve and Shri Ashok Kumar Yadav and whether the said denial has caused any prejudice to the appellants, it is seen from the records....
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..... Similarly, two scraps suppliers, Mr. Yunus Ahmed Shaikh and Mr. Shaikh Mushtaq Gulab have also admitted that they have supplied the MS scrap which is the raw materials for the manufacture of these goods without the cover of documents and they have received consideration for sale of such scrap in cash. Considering these evidences available in record, we hold that the denial of cross-examination o....
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....ppellants." From the above conclusions, we are also of the view that this was not a case which required cross-examination. The Directors themselves admitted the guilt. So, almost all allegations stood proved. As said above, the statements recorded were not retracted or disputed. Learned counsel for the appellants reiterated that he can succeed in showing that these appeals should be admitted for ....