2022 (2) TMI 894

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....<br>HON&#39;BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON&#39;BLE MEMBER (TECHNICAL), MR. (P. ANJANI KUMAR M) Shri Paresh Sheth, Advocate for the Appellant Shri J.A.Patel, Superintendent (Authorised representative) for the Respondent ORDER RAMESH NAIR All these appeals arising out of common Order-In-Appeal passed by the Commissioner (Appeals) whereby, the Order-In-Original was upheld. The i....

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....7(P&H) * SHREE PARVATI METALS 2018-11-GSTL-137(RAJ) * GOLDEN STEEL CORPORATION LTD. 2017-347-ELT-570 (TRI-KO) * NABHA STEELS LTD 2016-344-ELT-561 ( TRI-CHAN) * VISHWA TRADERS PVT. LTD. 2012-278-ELT-362 (TRI-AHMD) * VISHWA TRADERS PVT. LTD. 2013-287-ELT-243 (GUJ-HC) CONFIRMED BY SC 2014-303-ELT-A24 (SC) * GUPTA SYNTHETICS LTD. 2014-312-ELT-225 (TRI-AHMD) * SHREE SIDHBALI ISPAT LTD 201....

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....sue that whether the cross-examination should have been allowed or otherwise. We find that the appellant have made a categorical request vide their letter dated 4.8.2008 wherein, they have requested for cross examining 17 persons whose statements were relied upon. We are of the clear view that as mandated under Section 39 of Central Excise Act, 1944, it is mandatory on the part of the Commissioner....