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TMI Blog2005 (12) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... dence on record – no question of law arise – Revenue’s appeal dismissed - 331 of 2005 - - - Dated:- 12-12-2005 - [Order per : D.A. Mehta, J. (Oral)]. - The appellant-revenue has proposed the following three questions. (A) Whether the Tribunal could have allowed the appeal on the procedural/technical grounds by ignoring the issue on merit that too when the confessional statement of the employ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order of Tribunal dated 13-8-2004, the Tribunal had in the earlier round vide order dated 17-6-1997 [1998 (99) E.L.T. 186 (Tribunal)] remanded the matter back to the Commissioner of Central Excise with the following directions. "On consideration of the submissions made by both the sides, we are inclined to hold that in the facts and circumstances of the case, it would be more appropr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it may be in the interest of justice to allow the facility of cross-examining the witnesses to this appellants and for this purpose the case is remanded to the Commissioner, Central Excise, Vadodara considering the fact that the cross examination was, in fact, promised to them during the personal hearing. The ld. D.R. pointed out that there may be difficulty for the Commissioner to ensure presenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed)." 4. In the second round, the Commissioner adopted a very strange attitude and approached the problem with bias as could be seen from the following findings of the Commissioner reproduced by the Tribunal : "Since it was considered that Cross Examination of Shri A.J. Shimpi, Excise Officer of M/s. Banco Aluminium Ltd., and two officers who investigated the case viz. Shri N.M. Brahmabhatt an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir own whims and fancy to go through the abstract of the OIO best suitable to them without following the principle of justice." 7. There are other observations also against the Tribunal in the memorandum of appeal which do not reflect maturity, to say the least. 8. However, in light of what is stated herein before as regards the findings of the Tribunal, not being against the evidence on re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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