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TMI Blog2019 (9) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... t allowed by the adjudicating authority. The cross examination of witnesses is primary requirement for fair adjudication as per the statutory provision of Section 9D of Central Excise Act and pari-materia provision in the Customs Act. The entire matter needs to be reconsidered by the adjudicating authority after allowing the cross examination of various witnesses as requested by the appellant - appeal allowed by way of remand. - C/10073-10074, 10115, 10141-10150, 10152-10178, 10208-10215 - A/11258-11368/2019 - Dated:- 8-7-2019 - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) AND HON BLE MR. RAJU, MEMBER (TECHNICAL) Present For the Appellant: Sh. S.R. Dixit, Sh. A. Nainawati (Advocate), Sh. S. Suriyanarayanan (Advocate), Sh. R. Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sahakari Kapas Mandal, Hadiyol Group Vividh Karyalay Seva Sahakari Mandal, Jadar Vibhagiya Sahakari Purchase Sale Union, The Satambha Vibhagia Khedut Sahakari Purchase Sale Sangh Ltd., Shiv Shakti Agro Chemicals Mandavi Taluka Kheti PakRupante Vechan Karnari Sahakari Mandal, Vansda Taluka Purchase Sale Union, Vav Grahak Sahakari Mandal, Ramdev Grahak Sahakari Bhandar, Sharad Agro Centre, Sanand Taluka Sahakari Kharid Vechan Sangh Ltd., The Sendhiyar Group Co. Op. Cotton Board Association Ltd., Ishan Dyes Chemicals Ltd., Industrial Solvents Chemicals Pvt. Ltd., Narmada Krushi Seva Vikas Mandal, Prashant Industries, Shri Sarjil Khan Baluchi, Sahada Taluka Sahakari Kharid Vikri Sangh Ltd., Chintan Agro Services, Mazda Colours Ltd., Va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Indian Potash Limited, Gnfc Ltd. Versus C.C. Kandla ORDER RAMESH NAIR The brief facts of the case are that M/s Indian Potash Ltd is engaged in import and trading of various fertilizer products including Urea (for industrial and agriculture use), falling under chapter 31 of the first schedule to Customs Tariff Act, 1975 and imported Urea are cleared to different co-operative society/consignee. The applicable duty structure for import of Urea during the period from 27.02.2010 to 21.05.2013 was as under: Period Basic Custom Duty (BCD) CVD Edu. Cess on CVD Sec. Hsec. Edu. Cess on CVD Edu. Cess on BCD Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. For issuance of SCN, detailed investigation was conducted by the department, wherein statements of appellant, buyers, transporters and various other persons who are related to transaction of this Urea were recorded and the same were used as evidence by the adjudicating authority. 3. Sh. S.R. Dixit, Sh. A. Nainawati, Sh. S. Suriyanarayanan Sh. R. Subramanya (Advocate), Sh. Deepak Kumar, Sh. N.K. Tiwari, Sh. P.P. Jadeja (Consultant) appeared on behalf of the appellants. Sh. R. Subramanya appearing for M/s Indian Potash Ltd argued on legal issue that there is no fault on the part of the appellant. The appellant have sold the goods to various distributors who were authorized buyers of Urea. In that process, if any goods have been diverted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, this appeal. 5. Sh. Sameer Chitkara Ld. Additional Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He also submits, if at all matters is remanded, the same may be done on the line of Hon ble High Court order. 6. We have carefully considered the submission made by both the sides. We find that in case of one of the party Sh. Vijay Chandrakant Mulchandani, the matter was remanded to the adjudicating authority by Hon ble Gujarat High Court vide order dated 27-28/11/2017 on the ground that the adjudicating authority has not granted the cross examination of the witnesses. In these circumstances, we are of the view that the issue of cross examination in the case of Vijay Chandrakant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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