2018 (2) TMI 623

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.... For Respondent (s): Shri L. Patra, AR 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.....

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.... Advocate Shri Amit Awasthi for the appellant submits 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 cont....

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....these witnesses has resulted in violation of principles 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.....

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.... while confirming the demand, by the adjudicating authority. 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,....