2019 (3) TMI 938

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....Anand Nainawati, Advocate, Advocate for the Appellant Shri L. Patra, Assistant Commissioner (AR) for the Respondent ORDER Per: Ramesh Nair The issue involved is of clandestine removal of goods. 2. Shri Anand Nainawati, Ld. Counsel appearing on behalf of the appellants, at the outset submits that the entire case is based mainly on various statements given by Shri Narottam M. Machi, S....

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.... other material on the basis of which the demand was confirmed and therefore, non-granting of cross-examination will not have any impact on the case. 4. On careful consideration of the submissions made by both the sides and perusal of the record, we find that there is no dispute that various statements of Shri Shri Narottam M. Machi and Mr. Ibrahim Shaikh were relied upon for confirmation of de....