2018 (11) TMI 290

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....are arising out of common impugned Order-in-Original No.MP(Dem.-03/2012) 04 of 2013 dated 23.01.2013 passed by Commissioner of Central Excise & Service Tax, Allahabad. Therefore, they are taken together for decision. 2. After hearing both sides duly represented by Shri B.L.Narasimhan, ld.Advocate for appellants and Rajeev Ranjan, ld.Addl.Commr. (A.R.) for Revenue, we note that the impugned order was passed in compliance to the Final Order No.976-982/2011-EX dated 22.11.2011 passed by this Tribunal. We note that the appellant-manufacturers in these appeals were manufacturing Gutkha with brand name such as 'Sahu Bharat, 'Sahu Bharat Super', Sahu Bharat Special' and joint proceedings were initiated through searches in the manufacturing premis....

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.... subsequent to passing of the said final order between the appellants and the adjudicating authority. We note that the officers on behalf of the adjudicating authority through letter dated 16.03.2012 informed the appellants that the persons whose cross-examination was sought by appellant were summoned for the purpose of cross-examination on 10.04.2012 at 11 hrs. and appellants were also called for the same purpose. The ld.Counsel has brought to our notice letter dated 12.04.2012 written by the Counsel for the appellant addressed to the original authority which is available at page 324 of the appeal paper book indicating that the appellants appeared for conducting the cross-examination, but the adjudicating authority was not available. We ar....