2018 (2) TMI 623

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....R ORDER Per: Dr. D. M. Misra Heard both sides. 2. These two appeals are filed against the order-in-appeal No.VAP-EXCUS-000-APP-124-125-14-15 dated 26.06.2014 passed by Commissioner (Appeals) of Central Excise, and Service Tax-Vapi. 3. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of M.S. Angles, M.S. Channels falling under Chapter 72 of CETA, 1985....

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....its that there is not iota of evidence against the appellant to establish clandestine, manufacture and clearance of finished goods, namely, M.S. Angles, M.S. Channels during the relevant period. It is his contention that on the basis of statements of the brokers and ingot manufacturers, the demand has been confirmed on the appellant. It is his contention that even though the statements of Shri Pra....

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....iples of natural justice. Hence, the demand confirmed against them is liable to be set-aside. In support, he refers to the judgement of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. Commissioner of Central Excise, Kolkata-II - 2015 (324) ELT 641 (S.C) and the judgement of Hon'ble Delhi High Court in the case of Basudev Garg Vs. Commissioner of Customs - 2013 (394) ELT 353 (Del....

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....ority. Further, even though specifically requested by the appellants to cross examine these witnesses, whose statements had been relied upon, no opportunity was not extended to the appellant in this regard. On going through the findings of the adjudicating authority denying cross examination, I do not see merit in the same. Needless to mention, the statements which are used against the appellants ....