- (1.) Commissioner of Central Excise has preferred this appeal under Section 35-G of the Central Excise Act, 1944 against order dated 22-8-2006 passed by the Customs, Excise and Services Tax Appellate Tribunal, New Delhi.
(2.) Substantial questions of law sought to be raised are :- "(i Whether the Tribunal was justified or not in remanding the case back to the Commissioner? (ii Whether cross-examination of the witnesses in the absence of any prejudice is justified or not? (ii Whether the denial of cross-examination of witnesses has violated the principles of natural justice?"
(3.) Revenue raised a demand against assessee on the ground of clandestine removal of goods without payment of excise duty.;