2020 (12) TMI 538

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....nourable Mr. Justice Ilesh J. Vora For the Appellant(s) : Mr Dhaval Shah ORDER IN TAX APPEAL :- 1. Heard Mr. Saurabh Soparkar, the learned Senior Counsel assisted by Mr. Dhaval Shah, the learned counsel appearing for the appellant. 2. This tax appeal under Section 130 of the Customs Act, 1962 and Section 35 G of the Central Excise Act, 1944 is ordered to be admitted on the following su....

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....ns of Section 112 (a) or 112 (b) against the appellant as an individual who was the director of the company ? (E) Whether in the facts and in the circumstances of the case and in law, the Appellate Tribunal was right in not allowing cross-examination of the panchas and other witnesses, whose evidences are the bone of the entire findings of the Appellate Tribunal ? (F) Whether den....