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TMI Blog2011 (11) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... as made. Therefore, raising any objection at the stage of first appeal or second appeal in this matter deserves no consideration. We do not see any merit in such argument. If the uncontroverted statement of the purchaser of the goods is taken to be correct, the case against the appellants is proved and therefore, we do not want to interfere with the order of the Commissioner (Appeals) - decided ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hanks and not paying excise duty. During investigation the investigating agency recorded statements of various buyers of the impugned yarn and gathered evidence that such goods were actually in cone form. They also collected documents which showed invoices on which the goods were supplied showing the discrepancy in description of goods. Based on such evidences, a show cause notice was issued to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that Commissioner (Appeals) relied upon a diary which even the lower adjudicating authority did not rely upon. Thus the Commissioner (Appeals) has gone beyond the impugned order-in-original. The appellant also stated that cross examination of the third party whose statement was relied upon, was asked before the Commissioner (Appeals) but he did not allow such cross examination and thus the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. We have considered arguments of both sides. We find that there was no request for cross examination during the adjudication stage. The appellants have not been able to produce any evidence that such request was made. Therefore, raising any objection at the stage of first appeal or second appeal in this matter deserves no consideration. We do not see any merit in such argument. If the uncont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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