2008 (10) TMI 245

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..... view was liable to be interfered with in appeal under Section 35-G of the Act, which lies only on substantial questions of law - 59 of 2007 - - - Dated:- 31-10-2008 - Adarsh Kumar Goel and L.N. Mittal, JJ. [Order per : Adarsh Kumar Goel, J. (Oral)]. - Commissioner of Central Excise has preferred this appeal under Section 35-G of the Central Excise Act, 1944 against order dated 22-8-200 .....

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..... er was remanded to the Commissioner. 5. The Tribunal also noticed the contention raised on behalf of the assessee that adjudication proceedings were concluded without giving opportunity to the assessee of cross-examination of the witnesses, whose statements were recorded at the back of the assessee. The assessee was proceeded against ex parte, while the assessee was not aware of the date of hea .....

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..... he inquiry should be permitted to be cross-examined by the party affected while in some other case it may not. The procedure required to be adopted for giving an opportunity to a person to be heard must necessarily depend on facts and circumstances of each case..... 5…….It can hardly be disputed that cross-examination is one of the most efficacious methods of establishing truth and exposing fals .....

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