9911796707
TMI Blog2017 (5) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... (s): Shri J. Nagori, Authorised Representative Per: Dr. D. M. Misra These appeals are filed against OIO No.11/Commissioner/2007 dated 30/11/2007 passed by Commissioner of Central Excise, Ahmedabad-I. 2. Briefly stated the facts of the case are that the appellant M/s Shriram Tubes Pvt. Ltd & Ors. Were issued with a SCN dated 08.09.2006 alleging clandestine manufacture and clearance of goods with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gross violation of principles of natural justice. He submits that even though they have earlier requested for cross examination of the five witnesses however, now they request cross-examination of Shri Sushil Kumar Patodia and Shri Hari Prasad Agrawal. In support, he has relied upon the decision of Hon'ble Supreme Court in the case. 4. Ld. Advocate Shri S. J. Vyas for the appellant M/s. Matiz Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R for the Revenue submits that the allegation against M/s. Shriram Tubes Pvt Ltd is that they have not received any material from the manufacturer M/s Matiz Metals Pvt. Ltd and also cleared the goods clandestinely manufactured on their own account, without payment of duty. He has no objection in remanding the matter to the Adjudicating Authority allowing cross examination of the said two witnesses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods to the appellant for job work also rests on the outcome of the submission of the Appellant M/s Shriram Tubes Pvt Ltd. Therefore, it is prudent to remand all these appeals to the Adjudicating Authority to decide the issues afresh against the aforesaid appellants after affording an opportunity of cross examination of the witnesses, namely, Shri Sushil Kumar Patodia and Shri Hari Prasad Agrawal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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