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2020 ] JET UNIPEX v. COMMISSIONER OF CUSTOMS, CHENNAI 655

material which would not be in possession of the appellant themselves to
explain as to why their ex-factory prices remain static. It was not for the
Tribunal to have guesswork as to for what purposes the appellant wanted
to cross-examine those dealers and what extraction the appellant wanted
from them.”
26. On the other hand, the Learned Counsel for the 1st respondent re-
lied upon the following decisions
(i) Collector of Customs, Madras v. Kotumal Bhirumal Pihlajani & Ors. -
AIR 1967 Mad. 263 (FB);
(ii) Percy Rustomji Basta v. State of Maharastra - 1971 (1) SCC 847 =
1983 (13) E.L.T. 1443 (S.C.);
(iii) Asst. Controller of Customs, New Delhi v. Kedar Nath - Crl. Appeal
No. 14 of 1969;
(iv) K.I. Pavunny v. Asstt. Collector, Central Excist Collectorate, Cochin -
(1997) 3 SCC 721 = 1997 (90) E.L.T. 241 (S.C.);
(v) Naresh J. Sukhawani v. Union of India - 1995 Supp (4) SCC 663 =
1996 (83) E.L.T. 258 (S.C.);
(vi) Asstt. Collector of Central Excise, Rajamundry v. Duncan Agro Indus-
tries Ltd. - (2000) 7 SCC 53 = 2000 (120) E.L.T. 280 (S.C.);
(vii) Commissioner of Customs, Calcutta v. Ratan Kumar Saha - 2005 SCC
Online Cal 137 = 2005 (189) E.L.T. 11 (Cal.);
(viii) Ramesh Khatani v. Union of India - 2007 SCC Online Raj 352 = 2008
(226) E.L.T. 183 (Raj.);
(ix) Union of India v. Padam Narain Aggarwal & Ors. - (2008) 13 SCC 305
= 2008 (231) E.L.T. 397 (S.C.);
(x) Nirmal Singh Pehlwan v. Inspector, Customs House Punjab - (2011) 12
SCC 298;
(xi) IVRCL Infrastructure and Projects Ltd. v. Commissioner of Customs,
Chennai - (2015) 13 SCC 198 = 2015 (319) E.L.T. 194 (S.C.);
(xii) Tofan Singh v. State of Tamil Nadu - 2018 (363) E.L.T. 3 (S.C.);
(xiii) Asstt. Collector of Customs, Madras v. Govindasamy Ragupathy - 1998
(98) E.L.T. 50 (Mad.);
(xiv) Vijay Kumar Jain v. Commissioner of Customs, Shillong - 2001 (135)
E.L.T. 137 (Tri.-Del.);
(xv) H.S. Ramakrishna v. Commissioner of Customs, Bangalore - 2010 (259)
E.L.T. 17 (Kar.);
(xvi) A.K. Subramani v. Commissioner of Customs, Chennai - 2017 (358)
E.L.T. 77 (Mad.);
(xvii) Abdul Aziz Reshamwala v. Commissioner of Customs, Jaipur - 2003
(158) E.L.T. 692 (Tri.-Del.);
(xviii) Commissioner of Customs, Mumbai v. Videomax Electronics - 2001
(264) E.L.T. 466 (Tri.-Mumbai);
(xix) Mani Bhadras Trading Company v. CC (Sea Exports), Chennai - 2010
(251) E.L.T. 194 (Mad.);
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