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TMI Blog2015 (1) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... LLANT : MR RJ OZA, ADVOCATE JUDGEMENT Per: Akil Kureshi : 1. Draft amendments in all the appeals are allowed. 2. These appeals arise out of a common judgment of the Customs, Excise and Service Tax Appellate Tribunal ('the Tribunal' for short). Briefly stated, the issue pertain to sale of pet coke by the manufacturers of cement who are the respondents in Tax Appeal Nos.1226 of 2014 and 122 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issued. The Commissioner confirmed duty, penalty and interest demands upon which all the aggrieved parties appealed before the Tribunal. The Tribunal by the impugned judgment allowed all the appeals. The Tribunal noted that the samples were actually drawn on 26.4.08 under a panchnama drawn on the same date. The test report, however, was not produced on record. The Tribunal believed that this wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r drawing of the samples as well as in testing the samples. It was pointed out before the Tribunal that the minimum standard specified for drawing of the samples of pet coke were not followed. The Tribunal gave detailed reasons to come to the conclusion that the test report dated 7.5.2008 was not reliable. 4. With respect to the other evidence, the Tribunal came to two fold conclusions. Firstly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. In view of such findings of the Tribunal, we are of the opinion that the entire issue is based on appreciation of evidence and the materials on record. The issues are primarily in the realm of factual findings. Even if the case of the department, as put forth before us through the Senior Counsel was that no samples were drawn on 26.4.008, it remains established that thus no chemical analysis o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years, the Commissioner rejected such request. It may be that in a given situation, cross-examination of a witness may be declined after recording proper reasons. However, when the Commissioner mechanically declined cross-examination of the witnesses whose statements were relied upon and when the Tribunal found that this would have a material effect on the conduct of the inquiry, we see no reason ..... X X X X Extracts X X X X X X X X Extracts X X X X
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