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TMI Blog2011 (10) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... and direct in nature - denial of cross examination has resulted in the violation of principles of natural justice to the manufacturer - Hence appeal of revenue is rejected accordingly. - E/3672 to 3674 of 2005 - Final Order Nos. A/1872-1877/2011-WZB/AHD - Dated:- 5-10-2011 - Mr. M.V. Ravindran, Dr. P. Babu, JJ. Represented by: Shri J.S. Negi, SDR for Appellant Shri V.S. Sejpal, Advocate for Respondent Per : Mr. M.V. Ravindran; All these three appeals, appeal Nos. E/3672 to 3674 of 2005, filed by the Revenue against the OIA No. VP/304 to 306/Vapi/2005 dated 29.7.2005, vide which the learned Commissioner (Appeals) has set-aside the order in original, which confirmed the demand and imposed penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n support of their contention they have relied upon the Hon. CESTAT, Mumbai's order No. A/633, 634, 635/WZB/2005/C.III dated 25.5.2005 passed in a similar case of their group unit in Mumbai. I have gone through the said CESTAT's decision in which it has been held as under; We are not able to persuade ourselves to reconsider the decision arrived at in the case of Sunrise Structurals Limited A/711 to 722/WZB/04-C-II in the light of the detailed discussion therein on these very issues, The word 'amendment' as used in regard to statutes will acquire a tint and hue of its own and cannot be interpreted in the manner learned Jt. CDR is proposing. We therefore find that this appeal is also required to be allowed following the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the violation of principles of natural justice to the manufacturer. The Commissioner's finding on this issue as well as the attempt of non-supply of the documents relied upon and required by defence would itself render the order to be set-aside on grounds of denial of natural justice and remand be called for re-adjudication. However, we cannot remand this case in view of finding as regard the proceeding not being served by Section 38 by follwing the decision in case of Sunrise Structurals Engg. Limited (Supra) 6. In view of the findings hereinabove the appeals are allowed. It can be seen from the above reproduced paragraph of learned Commissioner (Appeals) that he was following the judicial discipline by following the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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