- (1.) Challenging the order dated 21st December, 2012 passed on the Excise Stay Application No. E/S/1042/2011 in Excise Appeal No. E/851/2011, the present appeal has been filed under Section 35G of the Central Excise Act. By the order under appeal the Customs, Excise & Service Tax Appellate Tribunal has directed the appellant to deposit Rs. 8 Lakhs within eight weeks from the date of the order, as a pre-condition for hearing of the appeal. In the memo of appeal the following substantial question of law has been proposed:- "Whether on the facts in the circumstances of the case the CESTAT was justified in disposing off the stay application in a routine manner, without application of mind and without considering the prima facie merits of the case and financial hardship caused to the Appellant if he is subjected to deposit the arbitrary demand of Rs. 8 lacs?"
(2.) Heard Shri Suyash Agrawal, learned counsel for the appellant and Shri S.P. Kesarwani, learned standing counsel for respondent. Shri Suyash Agrawal submits that the adjudicating officer has not permitted to cross-examine the witnesses. The Supreme Court in the case of State of Kerala v. K.T. Shaduli Grocery Dealer etc., 1977 AIR(SC) 1627 has held that opportunity of being heard includes right to cross-examine the witnesses. As cross-examination was not permitted, entire judgment is illegal.
(3.) Learned counsel for the parties jointly agreed that the appeal itself may be heard and decided finally at the admission stage as it is directed against an order asking the appellant to deposit Rs. 8 lakhs as a condition for grant of stay.;