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TMI Blog2022 (12) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... se appeals should also be remanded to the adjudicating authority for passing a fresh order, after conducting the cross-examination of the witnesses - appeals are disposed of by way of remand to the adjudicating authority for passing a fresh order after complying the provision to Section 9D of Central Excise Act, 1944. - Excise Appeal No.11114 of 2019 - A/11406-11733/2022 - Dated:- 17-11-2022 - Excise Appeal No.11114 of 2019, 11147 of 2019, 11187 of 2019, 11189 of 2019, 11202 of 2019, 11234 of 2019, 11236 of 2019, 11239 of 2019, 11250 of 2019, 11254 of 2019, 11257 of 2019, 11392 of 2019, 11398 of 2019, 11401 of 2019, 11419 of 2019, 11422 of 2019, 11424 of 2019, 11426 of 2019, 11427 of 2019, 11428 of 2019, 11431 of 2019, 11432 of 2019, 11433 of 2019, 11434 of 2019, 11435 of 2019, 11436 of 2019, 11439 of 2019, 11440 of 2019, 11444 of 2019, 11445 of 2019, 11446 of 2019, 11447 of 2019, 11448 of 2019, 11449 of 2019, 11450 of 2019, 11454 of 2019, 11456 of 2019, 11459 of 2019, 11460 of 2019, 11461 of 2019, 11463 of 2019, 11465 of 2019, 11466 of 2019, 11467 of 2019, 11469 of 2019, 11471 of 2019, 11472 of 2019, 11474 of 2019, 11476 of 2019, 11477 of 2019, 11479 of 2019, 11481 of 2019, 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19, 11796 of 2019, 11797 of 2019, 11798 of 2019, 11801 of 2019, 11802 of 2019, 11803 of 2019, 11816 of 2019, 11823 of 2019, 11824 of 2019, 11826 of 2019, 11827 of 2019, 11828 of 2019, 11848 of 2019, 11849 of 2019, 11850 of 2019, 11851 of 2019, 11874 of 2019, 11875 of 2019, 11877 of 2019, 11880 of 2019, 11883 of 2019, 11884 of 2019, 11909 of 2019, 11910 of 2019, 11973 of 2019, 11974 of 2019, 11980 of 2019, 12009 of 2019, 12010 of 2019, 12011 of 2019, 12028 of 2019, 12029 of 2019, 12038 of 2019, 12456 of 2019, 12457 of 2019, 12458 of 2019, 12463 of 2019, 12464 of 2019, 12465 of 2019, 12466 of 2019, 12467 of 2019, 12468 of 2019, 12590 of 2019, 12592 of 2019, 12596 of 2019, 12597 of 2019, 12598 of 2019, 12622 of 2019, 12624 of 2019, 12739 of 2019, 12742 of 2019, 12744 of 2019, 12761 of 2019, 12762 of 2019, 12851 of 2019, 12852 of 2019, 12855 of 2019, 12959 of 2019, 10217 of 2020, 10219 of 2020, 10222 of 2020, 10223 of 2020, 10224 of 2020, 10225 of 2020, 10726 of 2021 Ishan Dyes And Chemicals Ltd, Star Oxochem Pvt Ltd, Meghmani Organics Ltd, Krishak Bhartati Cooperative Limited, Hiren M Soni, Hitesh Modi, Jain Transport Service, Naaz Corporation Commercial, Sundaram Roadlines, New ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Chemicals (i) Ltd, Pooranaml Laxminarayan, Mazda Colours Limited, Saraswati Pigments Pvt Ltd, Swastik Industries, Shreyash Intermediates Ltd, Rashtriya Chemicals And Fertilizers Ltd, Sardar Krushi Mandal Trust, Raj Laxmi Fertilizer, Rakesh Kumar Jain Co, Salimkhan M Pathan, Shri Arunkumar Babul Patel, Shri Gautam Mehta, Shri Ishwarbhai B Marathe, Nirbhay Rasayan Pvt Ltd, Shri Dipal Sheth, Mahalaxmi Dyecem Industries, Dhaval Modi, Gujarat State Co Operative Marketing Federation Limited, Bahiyal Group Seva Sahakari Mandali Ltd Versus C.C.E. S.T.-Surat-I HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri. H G. Dharmadhikari, Shri. R. Subramanya, Shri. Jigar Shah, Shri. Vinay Kansara, Shri. Saurabh Dixit, Shri. Anshul Jain, Shri. H.D. Dave, Shri. Rajesh Rupareliya, Shri. Sudhansu Bissa, Shri. Amal Dave, Smt. Ruhi Jhota, Smt. Lalita Phadhe, Advocates Shri. Deepak Kumar Shri. P.P Jadeja, Consultant for the Appellant Shri. Dinesh M Prithiani, Assistant Commissioner (Authorized representative) for the Respondent ORDER RAMESH NAIR The common brief facts of all the cases are that the appellant are engag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d but the same is necessary for passing a reasoned order by the adjudicating authority, directed the adjudicating authority to conduct the cross examination. This Tribunal also one set of cases on identical issue in the case of Dhanlaxmi Pigments Pvt. Ltd and others vide Final Order No. A/11258-11368/2019 dated 08.07.2019 remanded the matter to the adjudicating authority. The said decision is reproduced below:- 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 Mulchandani will have bearing on the overall case as the department has relied upon the statements in case of Vijay Chandrakant Mulchandani also. Moreover, in case of other parties, the Ld. Counsels raised issue that the cross examinations of the witnesses were not allowed by the adjudicating authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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