2010 (2) TMI 1147

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..... for the appellants submits that the issue needs reconsideration by the adjudicating authority as the adjudicating authority has not recorded any findings on all submissions made by them. It is also his submission that the adjudicating authority has confirmed the Central Excise duty on the appellant by considering mis-declaration and clubbing all the clearances of the two parties. It is his subm .....

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..... seeking cross-examination of the witnesses which was denied without giving any acceptable reasons. In view of the shortcoming in the impugned order(as indicated hereinabove), we are of the considered view that the impugned order passed by the adjudicating authority is liable to be set aside and we do so. Keeping all the issues open and without expressing any views on the merits of the case, we .....

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