(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)
1. We have heard Mr.Y.N.Ravani assisted by Ms.Naynaben K.Gadhvi, appearing for the appellant Central Excise and Customs Department in this Tax Appeal.
2. Admit. We formulate the substantial question of law as under:
1. Whether Tribunal committed error in ignoring admission made by authorised persons of clandestine removal by way of Statements recorded under section 14 of C.E.Act and details of various documentary evidence produced by department ?
2. Whether in spite of having ample documentary supportive evidences gathered by department TAXAP/211/2012 2/2 ORDER corroborating the statements recorded under section 108 of Customs Act and under section 14 of Central Excise Act to prove clandestine removal of goods, tribunal committed error in deciding that cross examination was required to be granted of the persons whose statements were recorded ?
3. Issue notice to the respondent. Paper book be filed within three months.
(V.M.SAHAI,J) (N.V.ANJARIA,J) ***vcdarji