2018 (5) TMI 1496

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....<br>Central Excise<br>Dr. D. M. Misra, Member (Judicial) And Mr. Raju, Member (Technical) For Appellant (s) Shri Raj Vyas, Advocate For Respondent (s) Shri A Mishra Authorised Representative Per: Dr. D. M. Misra Heard both sides. 2. These appeals are filed against Order-in-Appeal No, KKS/250 TO 256/daman/2008 dated 30 5 2008 passed by Commissioner (Appeals) Central Excise, Daman. 3. Brief....

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..../-without being returned to the factory of the appellant M/s Thermoplast Industries Pvt Ltd. On adjudication, the demand was confirmed with interest and penalty; personal penalty on other co-notices imposed under Rule 26 of CER,2002. Hence, the present appeals. 4. At the outset, the Ld. Advocate Shri Raj Vyas for the appellant submits that on the basis of the statements of various persons includi....

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....ul Vasantraj Kamdar, Proprietor of M/S. Indian Polymer, Shri Ramesh B Jain / Manager of M/S Indian Polymer, Shri Janak Turakhia, partner of M/s Turakhia Polymers, Shri Lalit Hingarh, Partner of M/s Swastik Plastic, Shri Suresh Jain, Proprietor of M/s Arihant Polymers, Shri Rajesh R. Nagda, Partner of M/s Sonawala Industries, Shri Manoj Giria, Partner of M/s Oswal International, Shri Shekhar B. Sab....

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....ssioner that even though under the defence submission, he has recorded that appellants have requested cross examination of the witnesses, however, while denying the cross examination observed that on the scheduled date of hearing, the appellants had not requested cross examination. We do not find merit in the said observation in denying the cross examination of the witnesses, whose statements have....