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TMI Blog2019 (2) TMI 1238X X X X Extracts X X X X X X X X Extracts X X X X ..... Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri Willingdon Christian and Shri Amal Dave, Advocates for the Appellant Shri Sameer Chitkara, Additional Commissioner, (AR) for the Respondent ORDER Per: Ramesh Nair The issue involved in the present case relates to demand of Central Excise duty on duty free procured indigenous raw materials (Polyester Yarn - POY) on the premise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the open market. The formula was certified by Chartered Engineer. During the adjudication, the appellant had requested for cross-examination of the Chartered Engineer, M/s. Jai Hanuman Textiles (job worker), M/s. Heena Textiles (job worker) and the Senior Intelligence Officer DGCEI. He submits that without response to the appellant's letter dated 17.06.2008 for cross-examination, the appellant wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration Limited vs. UOI - 1996 (86) ELT 6 (All) [1999 (112) ELT A44 (SC)] (b) CC vs. TVS Whirlpool Limited - 1996 (86) ELT 144 (Tri.) [2000 (119) ELT A177 (SC) (c) CCE vs. Doaba Co-operative Sugar Mills - 1988 (37) ELT 478 (SC) (d) Yashwant SSK Limited vs. CCE - 1990 (49) ELT 534 (Tri.) He further submits that time limit for issue of show cause notice will be admissible for the reason that appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 63 (All.) 4. Shri Amal Dave, Ld. Counsel appearing on behalf of Dr. Bandana Chandrashekhar Naidu, Chartered Engineer has given detailed written submission. He relied on the following judgments:- (a) RM Kothari & Company vs. CC - 2002 (150) ELT 378 (Tri. Mumbai) (b) S.N. Garg vs. CCE, Allahabad - 2013 (292) ELT 93 (Tri. Del.) 5. On the other hand, Shri Sameer Chitkara, Ld. Additional Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and without conducting effective personal hearing is in gross violation of principles of natural justice. Therefore, the impugned order cannot be sustained. 7. We therefore, set-aside the impugned order and remand the matter to the Adjudicating Authority for passing a fresh order after conducting examination/ cross-examination of the witnesses, allowing the appellant to file their defense reply ..... X X X X Extracts X X X X X X X X Extracts X X X X
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