[20] The Court will now have to scrutinize and analyse the reasons that led to the dismissal of the Claimant as stated in the retrenchment notice dated 29 April 2009 by the Company which has been reproduced earlier in the Award. The main reasons stated by the Company are that;

"Following our announcement on 13 April 2009, the restructuring and reorganisation of the Company's overall operations has resulted in certain positions being surplus to the requirement. We regret to inform you that your position as Senior Manager - FCF Export in the Export Department has become redundant."

[21] The crux issue that arose for the Court to deliberate and determine is whether the Claimant's service has become surplus to the requirements of the Company's business and thus creating a redundancy situation.

[22] The Company's Divisional Head for the Polymer Division, Eric Chan Hean Chin ("COW-6") stated in the evidence that the Company's sales started to decline in the year 2008 in the sales of FCF products a