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2019 (9) TMI 108 - CESTAT MUMBAIRecovery of central excise duty - alleged undervaluation for the period prior to April 2000 and after August 2000 - section 11A of Central Excise Act, 1944 - discarding of the request of the appellant for cross-examination of four witnesses. HELD THAT:- The dispute appears to be not one of compliance with the remand order of the Tribunal but of inconsistency with the procedure for recovery of differential duty stipulated in section 11A of Central Excise Act, 1944. We are not concerned with fresh pleas that are at variance, with those that were considered by the Tribunal on the former occasion. Just as piecemeal notices are repugnant to judicial correctness, piecemeal appeal is no less. We have no hesitation in asserting that co-noticees cannot, notwithstanding the completion of proceedings against them, be deprived of the status of co-noticees merely because one of the other noticees has chosen to challenge the detriment and to revive their continuance, if any, in the proceedings that are already completed. As far as the other two individuals are concerned, the adjudicating authority has given a very clear finding that the evidences that are on record suffices to uphold the case against the appellant herein without assistance of the statements that were recorded from them. The conclusions in the impugned order make it apparent that there has been no examination of the charges or the evidences that are claimed to support the charges. In these circumstances, the impugned order fails to have sanctity in the eyes of law and must be set aside. The matter is remanded back to the original authority for fresh consideration of the documents and evidences available to reconsider the plea of the appellant herein for cross-examination of such witness who were not co-noticees in the show cause notice - Appeal disposed off.
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