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TMI Blog2018 (10) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016 with a direction to adjudicating authority to grant cross-examination as sought by the assessee and decide the matter after following principles of natural justice without appreciating various authorities decisions? Held that:- Prima facie filing of such Appeals from the impugned order of the Tribunal which has worked itself out to the knowledge of the Appellant i.e. the Commissioner of Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER : 1. This Appeal under Section 130 of the Customs Act, 1962 challenges the order dated 5th December 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (for short the Tribunal ). 2. The Revenue has urged the following question of law for our consideration: Whether in the facts and circumstances of the case and in law was the Tribunal right to hold that sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs (NS-III)) on 2nd February 2017 disposed of the show cause notice. The above order dated 2nd February 2017 of the Adjudicating Authority (Commissioner of Customs (NS-III)) has confirmed the show cause notice against the Respondent. We noted that this Appeal has been filed on 14th July 2017 by the very Adjudicating Authority (Commissioner of Customs (NS-III)) and yet it finds no mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee. Further, it is to be noted at the time of admission of Appeals, we do not insist on the Respondent being represented. We decide on the issue of admission after hearing the Appellant. This on the basis that facts would be correctly informed to us. More particularly, facts which have taken place after passing of the impugned order. In the absence of Shri. Shah, for the Respondent pointing out th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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