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2023 (6) TMI 1154 - CESTAT AHMEDABAD100% EOU - cross-examination not allowed - violation of principles of natural justice - inflation of weight of the consignments in the export/ deemed export documents with an objective to wrongly claim fulfilment of their export obligation - HELD THAT:- The impugned order-in-original has been passed without providing for cross-examination of the witnesses whose statements were recorded and relied upon by the authorities - it is necessary on the part of the Adjudicating Authority to accord opportunity of cross-examination of witnesses whose statements have been used as an evidence in the matter. It is mandatory for Adjudicating Authority to follow the principles of natural justice. The adjudication order passed without allowing cross-examination is an act of gross violation of natural justice. On this issue, this Tribunal in the case of PATIDAR PRODUCTS, MAHASHAKTI SALES AGENCY, TULSIDAS & CO, RADHESHYAM TRANSPORT CO, KIRITBHAI BACHUBHAI FINAVA, BINTU STORES, SHIVAM MARKETING, MILAN TRANSPORT AND ASHWINBHAI PRAGJIBHAI AMBALIYA VERSUS C.C.E. & S.T. -BHAVNAGAR [2022 (10) TMI 874 - CESTAT AHMEDABAD] considering various High Court judgments and the Supreme Court judgment, held that Non-production of witnesses for cross-examination, it was held, is violative of principles of natural justice. All these judgments in the matter of cross-examination are at the stage of adjudication. The law, therefore, at that stage, need not be elaborated, as it is the right of an assessee in the event the Revenue seeks to rely on the statements of witnesses recorded by it and whose statements are sought to be relied upon at the stage of adjudication to make available the said witnesses for cross-examination so that it could be established whether the statements recorded from the said witnesses have been voluntarily given and/or are relevant for the issue or based on personal knowledge or hearsay and the like. Matter remanded back to the original Adjudicating Authority for passing a fresh order after allowing opportunity of cross-examination of the witnesses - appeal allowed by way of remand.
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