TaxTMI 
TaxTMI 
TaxTMI 
2022 (12) TMI 767
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.... 2019, 11449 of 2019, 11450 of 2019, 11454 of 2019, 11456 of 2019, 11459 of 2019, 11460 of 2019, 11461 of 2019, 11463 of 2019, 11465 of 2019, 11466 of 2019, 11467 of 2019, 11469 of 2019, 11471 of 2019, 11472 of 2019, 11474 of 2019, 11476 of 2019, 11477 of 2019, 11479 of 2019, 11481 of 2019, 11483 of 2019, 11484 of 2019, 11485 of 2019, 11486 of 2019, 11489 of 2019, 11490 of 2019, 11493 of 2019, 11497 of 2019, 11500 of 2019, 11503 of 2019, 11505 of 2019, 11507 of 2019, 11509 of 2019, 11510 of 2019, 11511 of 2019, 11512 of 2019, 11513 of 2019, 11514 of 2019, 11515 of 2019, 11517 of 2019, 11518 of 2019, 11521 of 2019, 11522 of 2019, 11523 of 2019, 11524 of 2019, 11525 of 2019, 11526 of 2019, 11527 of 2019, 11528 of 2019, 11529 of 2019, 11530 of....
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....07 of 2019, 11708 of 2019, 11709 of 2019, 11711 of 2019, 11712 of 2019, 11713 of 2019, 11715 of 2019, 11719 of 2019, 11720 of 2019, 11725 of 2019, 11726 of 2019, 11727 of 2019, 11729 of 2019, 11732 of 2019, 11733 of 2019, 11734 of 2019, 11737 of 2019, 11739 of 2019, 11740 of 2019, 11743 of 2019, 11752 of 2019, 11760 of 2019, 11765 of 2019, 11767 of 2019, 11773 of 2019, 11789 of 2019, 11790 of 2019, 11791 of 2019, 11792 of 2019, 11795 of 2019, 11796 of 2019, 11797 of 2019, 11798 of 2019, 11801 of 2019, 11802 of 2019, 11803 of 2019, 11816 of 2019, 11823 of 2019, 11824 of 2019, 11826 of 2019, 11827 of 2019, 11828 of 2019, 11848 of 2019, 11849 of 2019, 11850 of 2019, 11851 of 2019, 11874 of 2019, 11875 of 2019, 11877 of 2019, 11880 of 2019, 118....
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....And Sale Union Limited, The Malpur Taluka Co Op Purchase And Sale Union Limited, Gothan Fruit And Vegetable Co op Society, Sanand Taluka Sahakari Kharid Vechan Sangh Limited, Shri Kadod Seva Sahakari Mandali, Jadar Vibhagiya Sahakari Purchase And Sale Union, Jahangirpura Group Co Operative Cotton Sale Society Limited, The Himmatnagar Taluka Sahakari Kharid Vechan Sangh Limited, Vansda Taluka Purchase And Sale Union, Mandavi Taluka Kheti Pak Rupante Vechan Karnari Sahakari Mandli Ltd, Sanand Khushi Utpadan Sahkari Mandli Ltd, Ramdev Chemical Industries, Jalaram Krushi Seva Mandal, V Parsuram And Co, Parswanath Krushi Vikas Seva Mandal, Dhamod Seva Sahakari Mandali Limited, S I Alam, Ravi Chem Industries, Shree Sulphamic Chemicals, Deep Chem,....
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....ative Marketing Federation Limited, Bahiyal Group Seva Sahakari Mandali Ltd Versus C.C.E. & S.T.-Surat-I HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri. H G. Dharmadhikari, Shri. R. Subramanya, Shri. Jigar Shah, Shri. Vinay Kansara, Shri. Saurabh Dixit, Shri. Anshul Jain, Shri. H.D. Dave, Shri. Rajesh Rupareliya, Shri. Sudhansu Bissa, Shri. Amal Dave, Smt. Ruhi Jhota, Smt. Lalita Phadhe, Advocates & Shri. Deepak Kumar & Shri. P.P Jadeja, Consultant for the Appellant Shri. Dinesh M Prithiani, Assistant Commissioner (Authorized representative) for the Respondent ORDER RAMESH NAIR The common brief facts of all the cases are that the appellant are engaged in the manufacture of Urea which ....
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....h M Prithiani, Learned Assistant Commissioner (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. He submits that the case being very old the cross-examination is practically not possible therefore, no purpose will be served if the matter is remanded. 4. We have carefully considered the submission made by both the sides and perused the records. We find that all these set of cases made out primarily on the basis of statements of the various persons who are the witnesses and also some of they are noticees in the present case. The crossexamination of the witnesses was not carried out properly. The Hon'ble High Court in two identical cases of GUJARAT NARMADA VALLEY FERTILIZERS AND CHEMIC....
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....ts were relied upon in deciding the case, we are of the view that the cross examination of witnesses is primary requirement for fair adjudication as per the statutory provision of Section 9D of Central Excise Act and pari-materia provision in the Customs Act. In the case of Indian Potash Ltd, the Hon'ble High Court vide order dated 06.12.2017 did not entertain the petition, however once on the issue of cross examination, the matter was remitted to the adjudicating authority which involves the same statements which were relied upon in other all cases, it is not just and proper to decide the case in piecemeal for the very simple reason that all the evidences including the various statements were relied upon for issuing the common SCN. 7. Th....