The South India Paper Mills Ltd vs Commissioner Of Central Excise, ... on 10 February, 2016
6. Section 128A(3) empowers the Commissioner
(Appeals) to make such further enquiry as may be
necessary to pass such order as he may think proper and in
view of the decision of the Hon'ble Supreme Court reported
-5-
C/87595,87597-87599/17
MIL India Ltd. vs. CCE [2007 (260) ELT 188 (SC)] I am of the
view that the Commissioner (Appeals) can exercise power
vested with adjudicating authority in accepting evidence
and making further enquiry as he deems proper after
providing opportunity to the appellant to cross examine the
witnesses. Hence the order -