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TMI Blog2015 (7) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... no agreement has been raised with regard to hardship. However, prima facie, we find that once the authority permitted the appellant to cross-examine the witnesses, the same should have been done unless further orders denying such cross-examination was passed - appeals directing the appellant to deposit 30% of the duty within four weeks - If the amount is deposited, the Tribunal will ensure and dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , filed an appeal under Section 35-B of the Central Excise Act, 1944 (hereinafter referred to as the Act .). The appellant also filed an application under Section 35-F of the Act for waiver of the deposit. This application was disposed of by the Tribunal by the impugned order directing the appellant to deposit 50% of the duty. The requirement of pre-deposit of penalty was stayed. The appellant, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examine the remaining witnesses, the net result would have been otherwise and the demand so imposed would have been waived. During the course of hearing, we directed the appellant to produce the order sheet maintained by the Commissioner, who passed the order in original. A supplementary affidavit was filed and we find that the request for cross-examining 22 witnesses was considered and allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w undue hardship that would be caused, in the event, they are required to deposit the amount. In the instant case, we find that no agreement has been raised with regard to hardship. However, prima facie, we find that once the authority permitted the appellant to cross-examine the witnesses, the same should have been done unless further orders denying such cross-examination was passed. In the li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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