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TMI Blog2022 (2) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... e X X X X Extracts X X X X X X X X Extracts X X X X ..... MR. (P. ANJANI KUMAR M) Shri Paresh Sheth, Advocate for the Appellant Shri J.A.Patel, Superintendent (Authorised representative) for the Respondent ORDER RAMESH NAIR All these appeals arising out of common Order-In-Appeal passed by the Commissioner (Appeals) whereby, the Order-In-Original was upheld. The issue involved is of clandestine removal and clubbing of number of various units. The A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2017-347-ELT-570 (TRI-KO) * NABHA STEELS LTD 2016-344-ELT-561 ( TRI-CHAN) * VISHWA TRADERS PVT. LTD. 2012-278-ELT-362 (TRI-AHMD) * VISHWA TRADERS PVT. LTD. 2013-287-ELT-243 (GUJ-HC) CONFIRMED BY SC 2014-303-ELT-A24 (SC) * GUPTA SYNTHETICS LTD. 2014-312-ELT-225 (TRI-AHMD) * SHREE SIDHBALI ISPAT LTD 2017-357-ELT-724 (TRI-MUM) * SAAKEEN ALLOYS PVT. LTD. 2014-308-ELT-655 (GUJ-HC) * SUP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant have made a categorical request vide their letter dated 4.8.2008 wherein, they have requested for cross examining 17 persons whose statements were relied upon. We are of the clear view that as mandated under Section 39 of Central Excise Act, 1944, it is mandatory on the part of the Commissioner that to rely upon any statement, the witness has to be examined. In this case particu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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