((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL (L) NO. 37 OF 2008 CENTRAL EXCISE APPEAL (L) NO. 37 OF 2008 CENTRAL EXCISE APPEAL (L) NO. 37 OF 2008 Kubo Combustion Efficiency Pvt.Ltd. .. Appellant Vs. The Commissioner of C. Excise ... Respondent Mr. V. Sreedharan with Mr. Prakash Shah i/by PDS Legal for the Appellant. Mr. R.V. Desai,Sr. Counsel with Mrs. S.V. Bharucha and Ms. Rituja Ambekar and Mr.H.P. Chaturvedi for Respondents. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: JANUARY 31, 2008 DATED: JANUARY 31, 2008 DATED: JANUARY 31, 2008 P.C. P.C. P.C. . This is an appeal by the Assessee against the order of the learned tribunal dated 17.10.2007. For a view to be taken, we do not propose to go into the various facts and controversies involved. It is the case of the appellants, that they had sought cross examination of the Chartered Accountant before the Commissioner considering the manner of quantification of demand adopted by Revenue. That was denied. In an appeal preferred, this question was raised but the learned tribunal did not deal with the same issue though considering the facts on record the cross examination was vital, as it goes to the very root of the matter. ((-2-)) In our opinion, considering the facts and circumstances, as the tribunal did not deal with the issue and considering the document which was sought to be used against the appellant they had no opportunity of meeting the correctness or otherwise of the said document. In the light of that, the ends of justice would be met by the following order : . The impugned order dated 17.10.2007 and the order of the Commissioner dated 25.1.2006 are set aside and the matter remanded back to the Commissioner who shall give opportunity to the appellants herein to cross examine the Chartered Accountant who had issued the certificate and thereafter to proceed according to Law. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)