2024 (4) TMI 427

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....r>Central Excise<br>HON&#39;BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON&#39;BLE MEMBER ( TECHNICAL ) , MR. RAJU Shri Paresh V Seth , Advocate for the Appellant Shri Rajesh Nathan , Assistant Commissioner ( AR ) for the Respondent ORDER RAMESH NAIR These appeals are directed against Order-In-Original No. RAJ-EXCUS-000-PR-COM-31-15-16 dated 31.03.2016 whereby Excise Duty of Rs. ....

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....examination of the witnesses whose statements were heavily relied upon, was rejected. Therefore, the order without allowing the cross-examination of the witnesses is not sustainable. He placed reliance on the following judgments:- Oudh Sugar Mills Ltd. Reported in 1978-02-ELT-J172 (SC) M/s Vishwa Traders P. Ltd. Reported in 2013-287-ELT-243 (Guj H.c.) Confirmed by S.C. reported i....

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.... on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records. We find that apart from other evidences such as computer printout, and other documents. Mainly the case is based on statements of various persons. The appellant have requested for cross-examination of the witnesses, which has been....

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....r whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the Court considers unreasonable; or (b) when the person who made the statement is examined as a witness in the case before the Court and the Court is of opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the inter....