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TMI Blog2019 (2) TMI 1769X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt of the materials from the supplier - cross examination of the persons on whose statement the SCN relied upon, is rejected - reliability on statements - Section 9D of Central Excise Act, 1944 - HELD THAT:- The adjudicating authority has not granted any cross examination of the persons which was sought to by the appellant - the law is settled on the point of examination and cross examination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER [Per: Mr. M.V. Ravindran) 1. All these appeals are directed against Order-in-Original No. O-I-O No. 18/2008-CE-Hyd.-III-Commr. Dated 17.09.2008. 2. The relevant facts that arise for consideration are the main appellant (M/s Orchid Export) are engaged in the manufacture and export of garments and availed CENVAT Credit of the materials procured by them for manufacturing of such garments. On an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st and imposed penalties. 3. Ld. Counsel, at the outset, submits that the adjudicating authority has erred in not granting the cross examination of the people and further that the law on examination and cross examination now has been settled by various decisions of Hon ble High Court of Punjab Haryana in the case of Ambika International [2016-TIOL-1238-HC-P H-CX] and Hon ble High Court of Chattisg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944. This is the law settled by Hon ble High Court of Punjab Haryana in the case of Ambika International and Hon ble High Court of Chattisgarh in the case of HI Tech Abrasives Limited. Without expressing any opinion on the merits of the case, leaving all issues open, we remit the matter back to the adjudicating authority to reconsider the issue afresh, after following the ratio laid down by Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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