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TMI Blog2015 (3) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant? - Held that: - this was not a case which required cross-examination - there was no question of cross-examination, and therefore, denial of the same would not give rise to any substantial question of law - appeal dismissed - decided against appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... tract such statements nor they stated that the statements were under duress, etc. On the basis of the record, [adjudication] order was passed and duty and penalty were imposed on the appellants. This order was challenged before Customs, Excise and Service Tax Appellate Tribunal, West Zonal Branch, Mumbai by filing appeals. The appeals were dismissed. While arguing the appeal, the main bone of cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finished goods in cash without payment of duty. Further from the records it is seen that about sixteen buyers [referred to in para 11.13 of the impugned order], who purchased the finished goods from the appellants without payment of duty have also confirmed that they had received these goods without the cover of proper excise documentation and without payment of duty. Similarly, two scraps supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra] have held that there is no absolute right for cross examination and : if sufficient corroborative evidences exist, cross-examination of the deponent of the statement is not necessary. In view of the above we hold that the denial of cross-examination of Shri Thorve and Shri Ashok Kumar Yadav who maintained the private records has not caused any prejudice to the appellants." From the above con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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