2010 (2) TMI 1266

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...., Advocate for the appellant Ms. Joy Kumari Chander, Jt.CDR for the Revenue. JUDGEMENT Per M.V.Ravindran These appeals are directed against Order-in-Original No.8/2006 dt. 5/5/2006. 2. When these matters were called out, ld. Counsel for the appellants submits that the issue needs reconsideration by the adjudicating authority as the adjudicating authority has not recorded any findings on all ....

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....M/s. Max Rubber Company, whose clearances were proposed to be clubbed alleging them as dummy unit, clubbing of the clearances merely on the basis of blood relationship. It is also seen from the records that the appellant had been seeking cross-examination of the witnesses which was denied without giving any acceptable reasons. In view of the shortcoming in the impugned order(as indicated hereinabo....