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2017 (8) TMI 698 - CESTAT CHANDIGARHClandestine removal of goods - Principles of Natural Justice - Held that: - the statements of the appellants were recorded, no investigation was conducted at the end of the appellants and the transporters were also not investigated to reveal the truth whether the clandestine removal of goods from M/s IFL and M/s IAPL were transported up to the place of appellants. Moreover, no cross examination of the persons whose statement was relied upon and sought by the appellant was granted - As the cross examination is required for proper adjudication, which was not granted to the appellant, therefore, there is violation of principle of natural justice The matter is remanded back to the adjudicating authority to grant cross examination of the witnesses sought by the appellant as per Section 9D of the Act - appeal allowed by way of remand.
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