2025 (8) TMI 1654

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....t and order. 2. These intra-court appeals filed by the writ petitioners are directed against the orders dated 28th April, 2025, passed in WPA 1679 of 2025, WPA 1682 of 2025 and WPA 1643 of 2025 respectively by which the learned Single Bench dismissed the writ petitions challenging the order of adjudication passed by the Commissioner, Durgapur Audit Commissionerate, CGST & CX dated 24th September, 2024, levying central excise duty and penalty on the assessee, its directors and others. 3. We have elaborately heard Mr. Chakraborty, learned advocate appearing for the appellants/writ petitioners. 4. Primarily four grounds have been raised by the petitioners. The first is being as to whether the Audit Commissioner would be entitled to exercise....

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....le to provide reconciliation data to cover the transaction nearly to Rs.6 crores, which aspect was never considered by the adjudicating authority. 7. The other ground which has been canvassed is that the request of the cross-examination made by the appellants, specifically in their reply requesting for cross-examination of the transporters by specifying their names was rejected erroneously by referring to the statements recorded by the Officers/Directors of the assessee Company, which would be irrelevant because part of the demand made in the order of adjudication is by relying upon statements of the transporters. Therefore, it is submitted that the denial of cross-examination is illegal which will go to the root of the matter thereby rend....

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....netheless, the said statutory provision mandating pre-deposit as a condition precedent for preferring an appeal before the learned tribunal having been upheld by the Constitutional Courts, the appellants have no other option except to comply with this statutory condition. 13. Thus for the above reasons, we are of the view that the appellants should exercise the statutory remedy of appeal available before the learned tribunal. 14. Accordingly, the appeals along with the applications fail and are dismissed. 15. The appellants shall file the appeal before the learned tribunal within a period of 90 days from the date of receipt of server copy of this order and if the pre-deposit condition is complied with, the appeal shall be entertained by ....