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2018 (8) TMI 1003 - CESTAT AHMEDABADEnhancement of penalty u/s 11AC - cross-examination of witnesses - stentering process amounting to manufacture or not? - Held that:- The appellant first time raised the issue regarding examination of the witnesses whose statements were relied upon by the adjudicating authority. Since this issue has not been considered at all by any of the lower authorities, the matter needs to be sent back on this aspect to the adjudicating authority on the issue whether the stentering process is amount to manufacture or otherwise - appeal allowed by way of remand.
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