2017 (11) TMI 1519

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....vading payment of duty by not accounting the purchase of raw materials and production of finished products, the officers of DGCEI conducted search operations on 22.2.2007 at the factory premises of the appellant as well as the residential premises of the Directors of the company and premises of transporters engaged by the appellants. The search operations resulted in recovery of various documents. A show cause notice was issued proposing to demand duty alleging clandestine clearance of goods. After adjudication, the original authority confirmed duty demand along with interest and also imposed penalties. Against this order, the appellant filed appeal before Commissioner (Appeals) and vide order dated 18.5.2011, the Commissioner (Appeals) par....

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....urned to various dates and thereafter was adjourned on request of the appellant on 20.3.2017 and 23.10.2017. The case has come up for hearing before me for the first time today. 3. When the matter came up for hearing, ld. counsel Shri A. Mudimannan submitted that the appellant had continuously requested before the authorities below to grant opportunity for cross-examination of witnesses from whom statements were recorded. That it is absolutely essential to cross-examine the witnesses to bring out the truth as well as the evidence on which the appellant places reliance. That the department cannot rely upon the statements recorded from the third parties to prove clandestine removal of finished goods in the absence of corroborative evidence....

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.... we are inclined to answer substantial question of law No.B, in favour of the appellant and thus, allow the Civil Miscellaneous Appeal.  The matter is remanded to CESTAT, Chennai to consider and to record a finding on the specific plea regarding cross examination of the persons from whom statements were recorded / witnesses." 7. It is seen that the Hon'ble High Court has not set aside the order of Tribunal dated 2.11.2015 but has confined the remand with a direction to the Tribunal to look into the plea regarding cross-examination of persons. The decision of the Tribunal dated 2.11.2015 having not been interfered with by the judgment of the Hon'ble High Court in any other aspect, I confine my discussions with regard to only the issu....