Matter remanded for fresh re-consideration as cross-examination of key witnesses not allowed

Tibrewala Industries (P) Limited Vs Commissioner of Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh remanded the matter to the Adjudicating Authority for a fresh re-consideration as cross-examination to key witnesses was not allowed. Facts- M/s Tibrewala Industries Pvt. Ltd. are engaged in the manufacture of sheathing compound; they obtain their main raw material i.e. plastic granules from M/s Gas Authority of India Limited (GAIL). On an investigation conducting by the officer of DGCEI on the appellants and R.K Trading Company, a stockist of M/s GAIL, it appeared to the De...