2023 (12) TMI 1429

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..... r No. 1, 2 for the Respondent No. 1, 2 Mr Paresh M. Dave(260) ORAL ORDER PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA 1. Heard learned advocate Mr. Amal Paresh Dave for the petitioners. 2. It was submitted by learned advocate Mr. Dave for the petitioners that Central Excise & Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad, while disposing of Excise Appeal No.  .....

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..... s passed by the Adjudicating Authority and in para-9 of the impugned order, the Adjudicating Authority has observed that there is no need to give opportunity of hearing for cross-examination to the petitioner as Section 9D of the Central Excise Act, 1944 is not applicable. 2.3 In support of this submissions, reliance was placed on the decision of this Court in case of Manek Chemicals Pvt. Ltd. v. .....

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