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2019 (4) TMI 2067 - JHARKHAND HIGH COURTPrinciples of natural justice - cross-examination of witnesses have never been provided despite several requests by this petitioner - Department is relying upon the statements of such several witnesses - HELD THAT:- It appears from the show-cause notice which is at Annexure-1 that the respondent-department is relying upon the statements of six witnesses whose names have been referred in para 17 of the memo of this writ petition for which cross-examination was sought for by this petitioner. Despite several requests for cross-examination of the witnesses whose names have been referred in para 17 of the memo of the writ petition, the same was never afforded by the respondents. Reliance placed in the case of AYAAUBKHAN NOORKHAN PATHAN VERSUS THE STATE OF MAHARASHTRA & OTHERS [2013 (8) TMI 563 - SUPREME COURT] where it was held that The aforesaid discussion makes it evident that, not only should the opportunity of cross-examination be made available, but it should be one of effective cross-examination, so as to meet the requirement of the principles of natural justice. In the absence of such an opportunity, it cannot be held that the matter has been decided in accordance with law, as cross-examination is an integral part and parcel of the principles of natural justice. Thus, it has been held by Hon’ble the Supreme Court that whenever the Union of India is relying upon the statements of the witnesses in which show-cause notice issued under the Central Excise Act and when the cross-examination is demanded by the assesse, the same ought to be given. In the present case, despite several requests by the petitioner vide his letters dated 10th December, 2010 (Annexure-2), 21st December, 2012 (Annexure-5), 30th September, 2013(Annexure-10 and 10/1), 25th February, 2015 (Annexure-13 and 13/1), 23rd March, 2015 (Annexure-16) and 26th May, 2016 (Annexure-25), the respondents have not granted cross-examination of the witnesses whose names have been referred in paragraph 17 of the memo of the writ petition. Thus, there is violation of principle of natural justice by the Department. Thus, cross-examination of the witnesses whose names have been referred in paragraph 17 ought to have been given by the respondents - the respondents are directed to permit the petitioner to cross-examine the witnesses whose names are referred in paragraph 17 and whose names have been referred in the aforesaid letters which are written by this petitioner. Petition allowed.
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