K.S.JHAVERI,J. - (1.) By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeal of the assessee.
(2.) This court while admitting the appeal on 4-10-2017 framed the following question of law:- "Whether statement given by the foremen dated 7-12-2006 be used against the appellant without affording the opportunity of cross examining, while holding disallowance of Cenvat credit of Rs. 10,27,545 and the statement of the properietor of the firm without considering the corroborative evidence as were available on record as such conclusion arrived at by the tribunal can aid to the proper?"
(3.) Learned counsel for the appellant has take us to the order of first authority where in it has been observed as under:- (x) The noticee submitted that Show Cause Notice is also placing reliance on the statement of Shri Naresh Singh Foreman of the Noticees Company. The noticees demanded cross examination of Shri Naresh Singh and another time of 15 days after cross examination for submission of Final Reply.;