2019 (2) TMI 1769

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....ER (TECHNICAL) For the Appellant : Shri K. Vijay Kumar, Advocate For the Respondent : Shri Arun Kumar, Jt. Commissioner/AR ORDER [Per: Mr. M.V. Ravindran) 1. All these appeals are directed against Order-in-Original No. O-I-O No. 18/2008-CE-Hyd.-III-Commr. Dated 17.09.2008. 2. The relevant facts that arise for consideration are the main appellant (M/s Orchid Export) are engaged in....

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....r the cross examination as sought for by the appellants, after following other due process of law, confirmed the demands so raised with interest and imposed penalties. 3. Ld. Counsel, at the outset, submits that the adjudicating authority has erred in not granting the cross examination of the people and further that the law on examination and cross examination now has been settled by various de....

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....ersons on whose statement reliance is sought to be placed, that is it needs to undergo the rigours of the provisions of Section 9D of Central Excise Act, 1944. This is the law settled by Hon'ble High Court of Punjab & Haryana in the case of Ambika International and Hon'ble High Court of Chattisgarh in the case of HI Tech Abrasives Limited. Without expressing any opinion on the merits of the case, ....