(iii) CCE, Meerut Vs. Parmarth Iron Pvt. Ltd. [2010 (260) ELT 514 (All.)]
Further, the Honble Supreme court in the case of Kishan Chand Chellaram [1980 (SUPP) SCC 660] has held that it is for the Department to produce the persons on whose evidence they are relying upon for cross-examination.