NGA STEELS (P) LTD Vs. CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL; COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Instant appeal is filed against the order dated 02.11.2015 passed by the Customs, Excise and Service Tax Appellate Tribunal [CESTAT], Chennai in Appeal No.E/40772/2014-SM, arising out of an order in Appeal No.91/2014 dated 13.02.2014 passed by the Commissioner of Central Excise (Appeals), Salem between NGA Steels Private Limited and Commissioner of Central Excise, Salem.

(2.) Material on record discloses that being aggrieved by the order in original dated 18.05.2011, passed by the Additional Commissioner of Central Excise, an appeal has been preferred to the Commissioner of Central Excise (Appeals).

(3.) Before the appellate authority inter alia it has been contended that there was a violation of principles of natural justice in not permitting the appellant to cross examine the persons from whom statements were recorded. By observing that cross examination is not a matter of right, when burden of proof had been discharged by the department, the Commissioner of Central Excise (Appeals), the appellate authority, vide order in in Appeal No.SLM-CEX-000-APP 33/2011 dated 18.05.2011, rejected the same.