Home Case Index All Cases Customs Customs + AT Customs - 2020 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (12) TMI 648 - CESTAT AHMEDABADPrinciples of Natural Justice - request of appellant for cross-examination of witnesses has been rejected during the adjudication proceedings - HELD THAT:- The identical case has been investigated and identical Show Cause Notice was issued in the case of KUDRAT CORPORATION VERSUS C.C. -AHMEDABAD [2020 (7) TMI 705 - CESTAT AHMEDABAD]. In the said case also, the appellant had approached the Tribunal against the order rejecting cross examination of the same witnesses i.e. Shri Ashok Prasad, Assistant Professor, NIFT Delhi and Shri Bipin Kumar, Assistant Professor, IIT, Delhi who have given the expert technical opinion which were relied upon in the show cause notice and this Tribunal has allowed the cross examination. Since the same issue particularly, cross-examination of the same persons was involved, the above decision is directly applicable in the appellant’s case - Appeal allowed - decided in favor of appellant.
|