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TMI Blog2011 (6) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... rchana Wadhwa: The application stand filed by the appellant for listing the appeal on out of turn basis. Though, we find that the amount involved is to the tune of ₹ 47, 21, 745/- (Rupees Forty Seven Lakhs, Twenty One Thousands, Seven Hundreds and Forty Five only) and as such does not meet the criteria for grant of out of turn hearing, but on going through the impugned order, we note tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove facts before Commissioner(Appeals), he has chosen to ignore the same. 3. After hearing the ld.DR, we would like to produce the Para 6 7 from the order of Jt.Commissioner. 6. M/s Zen Tobacco Pvt. Ltd. (M/s ZTPL) vide letter dt.28.8.08 had requested for supplying the copies of documents in the case. As the case was booked by DGCEI, the records were lying with them. This office vide lett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur; Shri Nobel Joseph, Chennai; Shri J. Santosh Kumar Dubey, Proprietor of M/s Balaji Pan Centre, Chennai and Shri Hari Chand Gidwani of M/s Gopal Sales, Chandrapur. As requested, cross examination was granted to all aforesaid persons on 23 or 24 or 25.09.2008. However, nobody appeared for cross examination. 4. We also note that the appellants have pleaded before Commissioner(Appeals) abou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on documents have not been supplied to the appellant. Though, the Jt. Commissioner has observed that the appellants request for supply of documents was forwarded to DGCEI but the appellant has adopted dilatory tactics with a view to delay the adjudication proceedings. However, there is no reference to any intimation by DGCEI to the appellant directing them to come and procure the documents or any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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