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Custom, Excise & Service Tax Tribunal

Ishan Dyes And Chemicals Ltd vs Surat-I on 17 November, 2022

            Customs, Excise & Service Tax Appellate Tribunal
                   West Zonal Bench At Ahmedabad

                         REGIONAL BENCH- COURT NO.3

                       Excise Appeal No.11114 of 2019

(Arising out of OIO-SUR-EXCUS-COM-03-18-19 dated 25/03/2019 passed by Commissioner
( Appeals ) Commissioner of Central Excise, Customs and Service Tax-SURAT-I)

Ishan Dyes And Chemicals Ltd                                 .........Appellant
18 Gidc Phase-1 Vatva, Ahmedabad,
Gujarat
                                      VERSUS

C.C.E. & S.T.-SURAT-I                                     .........Respondent

New Building...Opp. Gandhi Baug, Chowk Bazar, Surat, Gujarat-395001 WITH  Excise Appeal No. 11147 of 2019 (Star Oxochem Pvt Ltd)  Excise Appeal No. 11187 of 2019(Meghmani Organics Ltd)  Excise Appeal No. 11189 of 2019 (Meghmani Organics Ltd)  Excise Appeal No. 11202 of 2019 (Krishak Bhartati Cooperative Limited)  Excise Appeal No. 11234 of 2019 (Hiren M Soni)  Excise Appeal No. 11236 of 2019 (Hiren M Soni)  Excise Appeal No. 11239 of 2019 (Hiren M Soni)  Excise Appeal No. 11250 of 2019 (Hitesh Modi)  Excise Appeal No. 11254 of 2019 (Hitesh Modi)  Excise Appeal No. 11257 of 2019 (Hitesh Modi)  Excise Appeal No. 11392 of 2019 (Jain Transport Service)  Excise Appeal No. 11398 of 2019 (Jain Transport Service)  Excise Appeal No. 11401 of 2019 (Jain Transport Service)  Excise Appeal No. 11419 of 2019 (Naaz Corporation Commercial)  Excise Appeal No. 11422 of 2019 (Sundaram Roadlines)  Excise Appeal No. 11424 of 2019 (New Gupta And Co)  Excise Appeal No. 11426 of 2019 (Jay Somnath Transport Co)  Excise Appeal No. 11427 of 2019 (Narmada Transport)  Excise Appeal No. 11428 of 2019 (Arbuda Transport)  Excise Appeal No. 11431 of 2019 (Sundaram Roadlines)  Excise Appeal No. 11432 of 2019 (Naaz Corporation Commercial)  Excise Appeal No. 11433 of 2019 (Narmada Transport)  Excise Appeal No. 11434 of 2019 (Jay Somnath Transport Co)  Excise Appeal No. 11435 of 2019 (New Gupta And Co)  Excise Appeal No. 11436 of 2019 (Arbuda Transport) 2  Excise Appeal No. 11439 of 2019 (Asahi Songwon Colors Limited)  Excise Appeal No. 11440 of 2019 (Asahi Songwon Colors Limited)  Excise Appeal No. 11444 of 2019 (Asahi Songwon Colors Limited)  Excise Appeal No. 11445 of 2019 (Naaz Corporation Commercial)  Excise Appeal No. 11446 of 2019 (New Gupta And Co)  Excise Appeal No. 11447 of 2019 (Jay Somnath Transport Co)  Excise Appeal No. 11448 of 2019 (Sundaram Roadlines)  Excise Appeal No. 11449 of 2019 (Narmada Transport)  Excise Appeal No. 11450 of 2019 (Arbuda Transport)  Excise Appeal No. 11454 of 2019 (Ankleshwar Taluka Co Op Purchase And Sales Union Ltd.)  Excise Appeal No. 11456 of 2019 (Idar Taluka Sahakari Kharid Vechan Sangh Limited)  Excise Appeal No. 11459 of 2019 (Dhamdod Seva Sahakari Mandali Limited)  Excise Appeal No. 11460 of 2019 (The Satambha Vidhagiya Khedut Sahakari Purchase & Sale Sangh Limited)  Excise Appeal No. 11461 of 2019 (Jetpur Paavi Taluka Kharid Vachan Sangh Limited)  Excise Appeal No. 11463 of 2019 (Krushi And Gramin Vikas Mandal)  Excise Appeal No. 11465 of 2019 (Vav Grahak Sahkari Mandal)  Excise Appeal No. 11466 of 2019 (Sharad Agro Centre)  Excise Appeal No. 11467 of 2019 (Ramdev Grahak Sahakari Bhandar)  Excise Appeal No. 11469 of 2019 (Hadiyol Grouop Vividh Karyalay Seva Sahkari Mandali)  Excise Appeal No. 11471 of 2019 (The Hathuran Group Shaakari Kapas Mandal)  Excise Appeal No. 11472 of 2019 (The Sendhiyar Group Co Op Purchase And Sale Union Limited)  Excise Appeal No. 11474 of 2019 (The Malpur Taluka Co Op Purchase And Sale Union Limited)  Excise Appeal No. 11476 of 2019 (Gothan Fruit And Vegetable Co op Society)  Excise Appeal No. 11477 of 2019 (Sanand Taluka Sahakari Kharid Vechan Sangh Limited) 3  Excise Appeal No. 11479 of 2019 (Shri Kadod Seva Sahakari Mandali)  Excise Appeal No. 11481 of 2019 (Jadar Vibhagiya Sahakari Purchase And Sale Union)  Excise Appeal No. 11483 of 2019 (Jahangirpura Group Co Operative Cotton Sale Society Limited)  Excise Appeal No. 11484 of 2019 (The Himmatnagar Taluka Sahakari Kharid Vechan Sangh Limited)  Excise Appeal No. 11485 of 2019 (Vansda Taluka Purchase And Sale Union)  Excise Appeal No. 11486 of 2019 (Mandavi Taluka Kheti Pak Rupante Vechan Karnari Sahakari Mandli Ltd)  Excise Appeal No. 11489 of 2019 (Sanand Khushi Utpadan Sahkari Mandli Ltd)  Excise Appeal No. 11490 of 2019 (Sanand Khushi Utpadan Sahkari Mandli Ltd )  Excise Appeal No. 11493 of 2019 (Sanand Khushi Utpadan Sahkari Mandli Ltd)  Excise Appeal No. 11497 of 2019 (Mandavi Taluka Kheti Pak Rupante Vechan Karnari Sahakari Mandali)  Excise Appeal No. 11500 of 2019 (Shri Kadod Seva Sahkari Mandali)  Excise Appeal No. 11503 of 2019 (The Malpur Taluka Co Op Purchase And Sale Union Limited)  Excise Appeal No. 11505 of 2019 (Sanand Taluka Sahakari Kharid Vechan Sangh Limited)  Excise Appeal No. 11507 of 2019 (Ramdev Grahak Sahakari Bhandar)  Excise Appeal No. 11509 of 2019 (Sharad Agro Centre)  Excise Appeal No. 11510 of 2019 (Jahangirpura Gropu Co Operative Cotton Sale Society Limited)  Excise Appeal No. 11511 of 2019 (Jalaram Krushi Seva Mandal)  Excise Appeal No. 11512 of 2019 (Jadar Vibhagiya Sahakari Purchase And Sale Union)  Excise Appeal No. 11513 of 2019 (V Parsuram And Co)  Excise Appeal No. 11514 of 2019 (Parswanath Krushi Vikas Seva Mandal)  Excise Appeal No. 11515 of 2019 (The Sendhiyar Group Co Op Cotton Board Association Limited) 4  Excise Appeal No. 11517 of 2019 (Vav Grahak Sahakari Mandal)  Excise Appeal No. 11518 of 2019 (Vansda Taluka Purchase And Sale Union)  Excise Appeal No. 11521 of 2019 (Ankleshwar Taluka Co Op purchase& Sales Union Ltd)  Excise Appeal No. 11522 of 2019 (Jetpur Paavi Taluka Kharid Vechan Sangh Limited)  Excise Appeal No. 11523 of 2019 (Idar Taluka Shakari Kharid Vechan Sangh Limited)  Excise Appeal No. 11524 of 2019 (The Hathuran Group Sahakari Kapas Mandal)  Excise Appeal No. 11525 of 2019 (Krushi & Gramin Vikas Mandal)  Excise Appeal No. 11526 of 2019 (Hadiyol Group Vividh Karyalay Seva Sahakari Mandali)  Excise Appeal No. 11527 of 2019 (The Himmatnagar Taluka Sahakari Kharid Vechan Sangh Limited)  Excise Appeal No. 11528 of 2019 (Dhamod Seva Sahakari Mandali Limited)  Excise Appeal No. 11529 of 2019 (The Satambha Vibhagiya Khedut Sahakari purchase & Sale Sangh Limited)  Excise Appeal No. 11530 of 2019 (Gothan Fruit & Vegetable Co Op Society)  Excise Appeal No. 11534 of 2019 (S I Alam)  Excise Appeal No. 11535 of 2019 (Ravi Chem Industries)  Excise Appeal No. 11536 of 2019 (S I Alam)  Excise Appeal No. 11537 of 2019 (Shree Sulphamic Chemicals)  Excise Appeal No. 11538 of 2019 (S I Alam)  Excise Appeal No. 11539 of 2019 (Deep Chem)  Excise Appeal No. 11541 of 2019 (Navin Chemicals)  Excise Appeal No. 11542 of 2019 (Raviraj Chemicals)  Excise Appeal No. 11544 of 2019 (Shri Amulakbhai N Patel)  Excise Appeal No. 11545 of 2019 (Prashant Industries)  Excise Appeal No. 11547 of 2019 (Chandan Chemical)  Excise Appeal No. 11548 of 2019 (Riverside Industries)  Excise Appeal No. 11549 of 2019 (Industrial Solvents And Chemicals Pvt Ltd)  Excise Appeal No. 11550 of 2019 (Riverside Industries)  Excise Appeal No. 11551 of 2019 (Ronak Chemicals)  Excise Appeal No. 11552 of 2019 (HirenRawal) 5  Excise Appeal No. 11554 of 2019 (Riverside Industries)  Excise Appeal No. 11556 of 2019 (Suyog Dye Chemie Pvt Ltd)  Excise Appeal No. 11557 of 2019 (Shri Milan ManharPurohit)  Excise Appeal No. 11558 of 2019 (Dhanlaxmi Pigments Pvt Ltd)  Excise Appeal No. 11560 of 2019 (Ramdev Chemical Industries)  Excise Appeal No. 11561 of 2019 (Shree Ganesh Pigments Pvt Ltd)  Excise Appeal No. 11562 of 2019 (Shahada Taluka Sahakari Kharid Vikri Sangh Ltd)  Excise Appeal No. 11564 of 2019 (Narmda Krushi Seva Vikas Mandal)  Excise Appeal No. 11565 of 2019 (Mahindra Dyes And Chemicals)  Excise Appeal No. 11566 of 2019 (Shree Sulphamic Chemicals )  Excise Appeal No. 11567 of 2019 (Suyog Dye Chemie Pvt Ltd)  Excise Appeal No. 11568 of 2019 (Harish Chemical Engineering Enterprises)  Excise Appeal No. 11569 of 2019 (Shri Amulakbhai N Patel)  Excise Appeal No. 11570 of 2019 (Ravi Chem Industries)  Excise Appeal No. 11571 of 2019 (Dhanlaxmi Pigments Pvt Ltd)  Excise Appeal No. 11572 of 2019 (Ramdev Chemical Industires)  Excise Appeal No. 11573 of 2019 (Industrial Solvents And Chemicals Pvt Ltd)  Excise Appeal No. 11574 of 2019 (Chandan Chemical)  Excise Appeal No. 11575 of 2019 (Harish Chemical Engineering Enterprises)  Excise Appeal No. 11576 of 2019 (Narmada KrushiSevaVikasMandal)  Excise Appeal No. 11577 of 2019 (Mahindra Dyes And Chemicals)  Excise Appeal No. 11578 of 2019 (Ronak Chemical)  Excise Appeal No. 11579 of 2019 (Raviraj Chemicals)  Excise Appeal No. 11580 of 2019 (Chintan Agro)  Excise Appeal No. 11581 of 2019 (Navin Chemicals)  Excise Appeal No. 11582 of 2019 (Milan ManharPurohit)  Excise Appeal No. 11583 of 2019 (Prashant Industries) 6  Excise Appeal No. 11584 of 2019 (Shri Hiren Rawal)  Excise Appeal No. 11585 of 2019 (Deep Chem)  Excise Appeal No. 11586 of 2019 (Shree Ganesh Pigments Pvt Ltd)  Excise Appeal No. 11588 of 2019 (Shree Sulphamic Chemicals)  Excise Appeal No. 11590 of 2019 (Narmada Krushi Seva Vikas Mandal)  Excise Appeal No. 11592 of 2019 (Ravi Chem Industries)  Excise Appeal No. 11594 of 2019 (Shri Milan ManharPurohit)  Excise Appeal No. 11596 of 2019 (Prashant Industries)  Excise Appeal No. 11598 of 2019 (Shri Amulakbhai N Patel)  Excise Appeal No. 11604 of 2019 (A One Chemicals)  Excise Appeal No. 11613 of 2019 (Ramdev Chemical Industries)  Excise Appeal No. 11615 of 2019 (Navin Chemicals)  Excise Appeal No. 11621 of 2019 (Mahindra Dyes & Chemicals)  Excise Appeal No. 11622 of 2019 (Shahada Taluka Sahkari Kharid Vikri Sangh Ltd)  Excise Appeal No. 11624 of 2019 (Industrial Solvent & Chemicals Pvt Ltd)  Excise Appeal No. 11627 of 2019 (Harish Chemical Engineering Enterprises)  Excise Appeal No. 11629 of 2019 (Sahada Taluka Sahkari Kharid Vikri Sangh Ltd)  Excise Appeal No. 11636 of 2019 (Agri Business Centre)  Excise Appeal No. 11640 of 2019 (Baluchi Sarji lkhan Inayatkahn)  Excise Appeal No. 11647 of 2019 (Shiv Dyestuff & Intermediate)  Excise Appeal No. 11648 of 2019 (Unity Organics Pvt Ltd)  Excise Appeal No. 11650 of 2019 (Narayan Industries)  Excise Appeal No. 11653 of 2019 (Chandan Chemical)  Excise Appeal No. 11655 of 2019 (Dhanlaxmi Pigments pvt Ltd)  Excise Appeal No. 11657 of 2019 (Suyog Dye Chemie Pvt Ltd)  Excise Appeal No. 11658 of 2019 (A one Chemicals)  Excise Appeal No. 11660 of 2019 (Shri Hiren Rawal)  Excise Appeal No. 11661 of 2019 (Raviraj Chemicals)  Excise Appeal No. 11663 of 2019 (A One Chemicals)  Excise Appeal No. 11664 of 2019 (Deep Chem) 7  Excise Appeal No. 11666 of 2019 (Shree Ganesh Pigments Pvt Ltd)  Excise Appeal No. 11667 of 2019 (Ronak Chemical)  Excise Appeal No. 11669 of 2019 (Jay Chemicals Industries Ltd)  Excise Appeal No. 11672 of 2019 (Yash Chemex Inc)  Excise Appeal No. 11673 of 2019 (Narayan Organics Pvt Ltd)  Excise Appeal No. 11675 of 2019 (Bagadia Colorchem Ltd)  Excise Appeal No. 11676 of 2019 (Shiv Dyestuff & Intermediate)  Excise Appeal No. 11677 of 2019 (Unity Organics Pvt Ltd)  Excise Appeal No. 11678 of 2019 (Shiv Dyestuff & Intermediate)  Excise Appeal No. 11679 of 2019 (Bagadia Colorchem Ltd)  Excise Appeal No. 11680 of 2019 (Jay Chemical Industries Ltd)  Excise Appeal No. 11681 of 2019 (Jay Chemical Industries Ltd)  Excise Appeal No. 11682 of 2019 (Unity Organics Pvt Ltd)  Excise Appeal No. 11683 of 2019 (Bagadia Colorchem Ltd)  Excise Appeal No. 11694 of 2019 (Mandvi Taluka Kheti Pak Rupante Vechan Karnari Sahakari Mandali)  Excise Appeal No. 11695 of 2019 (Sharad Agro Centre)  Excise Appeal No. 11696 of 2019 (The Sendhiyar Group Co Op Cotton Board Association Limited)  Excise Appeal No. 11697 of 2019 (Gothan Fruit & Vegetable Co)  Excise Appeal No. 11698 of 2019 (Shri Kadod Seva Sahakari Mandali)  Excise Appeal No. 11699 of 2019 (Jadar Vibhagiya Sahakari Purchase & Sale Union)  Excise Appeal No. 11700 of 2019 (The Malpur Taluka Co Op Purchase And Sale Union Limited)  Excise Appeal No. 11701 of 2019 (Hadiyol Group Vividhkaryalay Seva Sahakari Mandali)  Excise Appeal No. 11702 of 2019 (The Himmatnagar Taluka Sahakari Kharid Vechan Sangh Limited)  Excise Appeal No. 11703 of 2019 (Jetpur Paavi Taluka Kharid Vechan Sangh Limited)  Excise Appeal No. 11704 of 2019 (Ramdev Grahak Sahakari Bhandar)  Excise Appeal No. 11705 of 2019 (Idar Taluka Sahakari Kharid Vechan Sangh Limited) 8  Excise Appeal No. 11706 of 2019 (Krushi & Gramin Vikas Mandal)  Excise Appeal No. 11707 of 2019 (The Haturan Group Sahakari Kapas Mandal)  Excise Appeal No. 11708 of 2019 (Sanand Taluka Sahakari Kharid Vechan Sangh Limited)  Excise Appeal No. 11709 of 2019 (The Satambha Vibhagiya Khedut Sahakari purchase And Sale Sangh Limited)  Excise Appeal No. 11711 of 2019 (Dhamdod Seva Shahkari Mandali Limited)  Excise Appeal No. 11712 of 2019 (Jahangirpura Group Co Operative Cotton Sale Society Limited)  Excise Appeal No. 11713 of 2019 (Vav Grahak SahkariMandal)  Excise Appeal No. 11715 of 2019 (Satyam Roadways)  Excise Appeal No. 11719 of 2019 (Satyam Roadways)  Excise Appeal No. 11720 of 2019 (Satyam Roadways)  Excise Appeal No. 11725 of 2019 (Shri Jignesh Amrutlal Parmar)  Excise Appeal No. 11726 of 2019 (Shri Jignesh Amrutlal Parmar)  Excise Appeal No. 11727 of 2019 (Shri Jignesh Amrutlal Parmar)  Excise Appeal No. 11729 of 2019 (Vansda TalukaPurchse& Sale Union)  Excise Appeal No. 11732 of 2019 (Jain Vijay Roadways Pvt Ltd)  Excise Appeal No. 11733 of 2019 (Jain Vijay Roadways Pvt Ltd)  Excise Appeal No. 11734 of 2019 (Jain Vijay Roadways Pvt Ltd)  Excise Appeal No. 11737 of 2019 (Anil And Anil)  Excise Appeal No. 11739 of 2019 (Anil And Anil)  Excise Appeal No. 11740 of 2019 (Anil And Anil)  Excise Appeal No. 11743 of 2019 (Ankleshwar Taluka Co Op Purchase And Sales Union Ltd)  Excise Appeal No. 11752 of 2019 (Phthalo Colours & Chemicals

(i) Ltd)  Excise Appeal No. 11760 of 2019 (Pooranaml Laxminarayan)  Excise Appeal No. 11765 of 2019 (Pooranaml Laxminarayan)  Excise Appeal No. 11767 of 2019 (Pooranaml Laxminarayan) 9  Excise Appeal No. 11773 of 2019 (Phthalo Colours & Chemicals

(i) Ltd)  Excise Appeal No. 11789 of 2019 (Mazda Colours Limited)  Excise Appeal No. 11790 of 2019 (Saraswati Pigments Pvt Ltd)  Excise Appeal No. 11791 of 2019 (Narayan Industries)  Excise Appeal No. 11792 of 2019 (Narayan Industries)  Excise Appeal No. 11795 of 2019 (Swastik Industries)  Excise Appeal No. 11796 of 2019 (Swastik Industries)  Excise Appeal No. 11797 of 2019 (Yash Chemex Inc)  Excise Appeal No. 11798 of 2019 (Yash Chemex Inc)  Excise Appeal No. 11801 of 2019 (Saraswati Pigments Pvt Ltd)  Excise Appeal No. 11802 of 2019 (Narayan Organics P Ltd)  Excise Appeal No. 11803 of 2019 (Narayan Organics P Ltd)  Excise Appeal No. 11816 of 2019 (Phthalo Colours And Chemicals Ltd)  Excise Appeal No. 11823 of 2019 (Shreyash Intermediates Ltd)  Excise Appeal No. 11824 of 2019 (Rashtriya Chemicals And Fertilizers Ltd)  Excise Appeal No. 11826 of 2019 (Shreyash Intermediates Ltd)  Excise Appeal No. 11827 of 2019 (Rashtriya Chemicals And Fertilizers Ltd)  Excise Appeal No. 11828 of 2019 (Shreyash Intermediates Ltd)  Excise Appeal No. 11848 of 2019 (Sardar Krushi Mandal Trust)  Excise Appeal No. 11849 of 2019 (Raj Laxmi Fertilizer)  Excise Appeal No. 11850 of 2019 (Sardar Krushi Mandal Trust)  Excise Appeal No. 11851 of 2019 (Rakesh Kumar Jain & Co)  Excise Appeal No. 11874 of 2019 (Salimkhan M Pathan)  Excise Appeal No. 11875 of 2019 (Salimkhan M Pathan)  Excise Appeal No. 11877 of 2019 (Salimkhan M Pathan)  Excise Appeal No. 11880 of 2019 (Shri Arunkumar Babul Patel)  Excise Appeal No. 11883 of 2019 (Shri Arunkumar Babul Patel)  Excise Appeal No. 11884 of 2019 (Shri Arunkumar Babul Patel)  Excise Appeal No. 11909 of 2019 (Mazda Colors Limited)  Excise Appeal No. 11910 of 2019 (Mazda Colors Limited)  Excise Appeal No. 11973 of 2019 (Chintan Agro)  Excise Appeal No. 11974 of 2019 (Shri Gautam Mehta)  Excise Appeal No. 11980 of 2019 (Ishan Dyes & Chemicals Ltd)  Excise Appeal No. 12009 of 2019 (Shri Ishwarbhai B Marathe)  Excise Appeal No. 12010 of 2019 (Shri Ishwarbhai B Marathe)  Excise Appeal No. 12011 of 2019 (Shri Ishwarbhai B Marathe)  Excise Appeal No. 12028 of 2019 (Nirbhay Rasayan Pvt Ltd) 10  Excise Appeal No. 12029 of 2019 (Nirbhay Rasayan Pvt Ltd)  Excise Appeal No. 12038 of 2019 (Ishan Dyes & Chemicals Ltd)  Excise Appeal No. 12456 of 2019 (Baluchi Sarjilkahn Inayatkhan)  Excise Appeal No. 12457 of 2019 (Shri Jignesh Prakah Agarwal)  Excise Appeal No. 12458 of 2019 (Baluchi Sarjilkahn Inayatkhan)  Excise Appeal No. 12463 of 2019 (Parswanath Krushi Vikas Seva Mandal)  Excise Appeal No. 12464 of 2019 (V Parsuram And Co)  Excise Appeal No. 12465 of 2019 (V Parsuram And Co)  Excise Appeal No. 12466 of 2019 (Parswanath Krushi Vikas Seva Gulab)  Excise Appeal No. 12467 of 2019 (Jalaram Krushi Seva Mandal)  Excise Appeal No. 12468 of 2019 (Jalaram Krushi Seva Mandal)  Excise Appeal No. 12590 of 2019 (Shri Jignesh Prakash Agarwal)  Excise Appeal No. 12592 of 2019 (Agri Business Centre)  Excise Appeal No. 12596 of 2019 (Agri Business Centre)  Excise Appeal No. 12597 of 2019 (Agri Business Centre)  Excise Appeal No. 12598 of 2019 (Baluchi Sarjikhan Inayatkhan)  Excise Appeal No. 12622 of 2019 (Shri Jignesh Prakash Agarwal)  Excise Appeal No. 12624 of 2019 (Agri Business Centre)  Excise Appeal No. 12739 of 2019 (SHRI DIPAL SHETH)  Excise Appeal No. 12742 of 2019 (SHRI DIPAL SHETH)  Excise Appeal No. 12744 of 2019 (SHRI DIPAL SHETH)  Excise Appeal No. 12761 of 2019 (Mahalaxmi Dyecem Industries)  Excise Appeal No. 12762 of 2019 (Mahalaxmi Dyecem Industries)  Excise Appeal No. 12851 of 2019 (Dhaval Modi)  Excise Appeal No. 12852 of 2019 (Dhaval Modi)  Excise Appeal No. 12855 of 2019 (Dhaval Modi)  Excise Appeal No. 12959 of 2019 Baluchi Sarjikhan Inayatkhan) 11  Excise Appeal No. 10217 of 2020 (Gujarat State Co Operative Marketing Federation Limited)  Excise Appeal No. 10219 of 2020 (Gujarat State Co Operative Marketing Federation Limited)  Excise Appeal No. 10222 of 2020 (Gujarat State Co Operative Marketing Federation Limited)  Excise Appeal No. 10223 of 2020 (Gujarat State Co Operative Marketing Federation Limited)  Excise Appeal No. 10224 of 2020 (Gujarat State Co Operative Marketing Federation Limited)  Excise Appeal No. 10225 of 2020 (Gujarat State Co Operative Marketing Federation Limited)  Excise Appeal No. 10726 of 2021 (BAHIYAL GROUP SEVA SAHAKARI MANDALI LTD) APPEARANCE:

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 CORAM: HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON'BLE MEMBER (TECHNICAL), MR. RAJU Final Order No. A/ 11406-11733 /2022 DATE OF HEARING:17.11.2022 DATE OF DECISION:17.11.2022 RAMESH NAIR The common brief facts of all the cases are that the appellant are engaged in the manufacture of Urea which is meant for fertilizer. The case of the department is that the Urea was diverted and used for industrial purpose, therefore there is a demand of differential duty in the chain from manufacture up to the consumer, there are various persons involved on 12 them, and the penalty was imposed under Rule 26 (1) of Central Excise Rules, 2002.

2. All the advocates appearing on behalf of the appellant at the outset submit that this case was made out mainly on the basis of statements of various persons who are witness/noticees in this case. Cross-examination of those persons are required to arrive at a correct legal conclusion in this case.

They submit that in the identical set of cases some of the parties approached the Hon'ble High Court and in the case of VIJAY CHANDRAKANT MULCHANDANI vide order dated 27-28.11.2017 and in the case of GUJARAT NARMADA VALLEY FERTILIZERS AND CHEMICALS LTD. vide order dated 29 January, 2020, the Hon'ble High Court has directed the adjudicating authority to allow the cross-examination of the witness. Therefore, it is a submission of the appellant that this matter may also be remanded to the adjudicating authority for allowing the cross-examination of the witnesses and thereafter passing a reasoned order. They also submit that in the case of Dhanlaxmi Pigments Pvt. Ltd and others which is a case on the identical issue this Tribunal has remanded the matter to the adjudicating authority vide Final Order No. A/11258-11368/2019 dated 08.07.2019.

3. Shri. Dinesh 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 cross-

examination of the witnesses was not carried out properly. The Hon'ble High Court in two identical cases of GUJARAT NARMADA VALLEY FERTILIZERS AND CHEMICALS LTD and VIJAY CHANDRAKANT MULCHANDANI (Supra), considering the fact that no cross-examination was allowed but the same is 13 necessary for passing a reasoned order by the adjudicating authority, directed the adjudicating authority to conduct the cross examination. This Tribunal also one set of cases on identical issue in the case of Dhanlaxmi Pigments Pvt. Ltd and others vide Final Order No. A/11258-11368/2019 dated 08.07.2019 remanded the matter to the adjudicating authority. The said decision is reproduced below:-

"6. We have carefully considered the submission made by both the sides. We find that in case of one of the party Sh. Vijay Chandrakant Mulchandani, the matter was remanded to the adjudicating authority by Hon'ble Gujarat High Court vide order dated 27-28/11/2017 on the ground that the adjudicating authority has not granted the cross examination of the witnesses. In these circumstances, we are of the view that the issue of cross examination in the case of Vijay Chandrakant Mulchandani will have bearing on the overall case as the department has relied upon the statements in case of Vijay Chandrakant Mulchandani also. Moreover, in case of other parties, the Ld. Counsels raised issue that the cross examinations of the witnesses were not allowed by the adjudicating authority. Therefore, taking observation of the Hon'ble High Court in order dated 27-28/11/2017 and facts that the adjudicating authority has not granted the cross examinations of witnesses whose statements 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. Therefore, in our view, the entire matter needs to be re-considered by the adjudicating authority after allowing the cross examination of various witnesses as requested by the appellant. Accordingly, we set aside the impugned order and remand the matter to the adjudicating authority for passing de-novo adjudication order after following the principles of natural justice."

4.1 In view of the above High Court judgments and this Tribunal's decisions, we are of the view that all these appeals should also be remanded to the adjudicating authority for passing a fresh order, after conducting the 14 cross-examination of the witnesses. We are therefore, maintaining the consistency among the similar cases of the view that these matters also should go back to the adjudicating authority.

5. Accordingly, the impugned orders are set aside, appeals are disposed of by way of remand to the adjudicating authority for passing a fresh order after complying the provision to Section 9D of Central Excise Act, 1944.

Needless to say that after all efforts to conduct the cross-examination, even if the cross-examination in some cases is not practically possible, the adjudicating authority is free to de novo adjudicate the matters on the basis of available records.

(Operative portion of the order pronounced in the open court) (RAMESH NAIR) MEMBER (JUDICIAL) (RAJU) MEMBER (TECHNICAL) Prachi