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2017 (3) TMI 1077 - CESTAT ALLAHABADNatural justice - whether the impugned order is vitiated for lack of proper opportunity of cross examining the witnesses of the Revenue and also if the order have been passed in haste without adequate opportunity of hearing to the appellants herein? - Held that: - there is failure on the part of the learned Commissioner in giving intimation to the appellants as regards the persons in respect of whom the cross-examination was refused, secondly the cross-examination after being conducted in part of only four persons have been abruptly stopped without there being any recording in the order sheet why the learned Commissioner did not complete the process of cross-examination of the other persons as permitted by him. Also, no notice was given to the appellants bloat the process of cross-examination have been stopped and or completed from the side of Revenue, neither any opportunities was given to the parties to file their final reply in the matter and consequently they were not heard before passing of the impugned order - thus, there have been violation of the principles of Natural Justice and the provisions of Section 9D of the CEA, 1944 - appeal allowed by way of remand.
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