2008 (10) TMI 245

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....ioner of Central Excise has preferred this appeal under Section 35-G of the Central Excise Act, 1944 against order dated 22-8-2006 passed by the Customs, Excise and Services Tax Appellate Tribunal, New Delhi. 2. Substantial questions of law sought to be raised are :- "(i) Whether the Tribunal was justified or not in remanding the case back to the Commissioner? (ii) Whether cross-examination of ....

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.... whose statements were recorded at the back of the assessee. The assessee was proceeded against ex parte, while the assessee was not aware of the date of hearing. It was observed that it was in the interest of justice to grant an opportunity to the assessee. 6. Though the tax authorities are not bound by technical rules of evidence, principles of natural justice are required to be followed, which....

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....ances of each case..... 5…….It can hardly be disputed that cross-examination is one of the most efficacious methods of establishing truth and exposing falsehood....." 7. The Tribunal having given the assessee an opportunity of cross-examination, on facts of the case,  we do not find any ground to hold at such a view was liable to be interfered with in appeal under Section 35-G of the Ac....