2017 (3) TMI 226

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..... ine the persons whose statements were recorded - the adjudicating authority are directed to conduct the cross examination of the witnesses as requested by the appellant - appeal allowed - decided in favor of appellant. - E/86755/16 - A/85631/17/EB - Dated:- 2-2-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Ms. Lalita S. Phadke, Advocate with Mr. Sanket S. Lel .....

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..... iance on the following judgment:- Jindal Drugs Pvt. Ltd. vs. UOI 2016 (340) ELT 67 (P H) Arya Abhushan Bhandar vs. UOI 2002 (143) ELT 25 (SC) Swadesh Polytex Ltd. 2000 (122) ELT 641 (SC) 3. Shri S.V. Nair, AC (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. On careful consideration of the submission made by both sides and on perusal .....

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