TMI Blog2013 (11) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... years, we do not propose to interfere in the matter - Decided against assessee. - Writ Tax No. - 880 of 2013 - - - Dated:- 9-10-2013 - Hon'ble Sunil Ambwani And Hon'ble Surya Prakash Kesarwani,JJ. For the Petitioner : Bidhan Chandra Rai, Prateek Kumar For the Respondent : Siddharth Shukla (S.S.C.) ORDER 1. We have heard Shri B.C. Rai, learned counsel appearing for the petitioner. Shri Siddharth Shukla and Shri Amit Mahajan appear for the respondents. 2. By the impugned order the petitioner's application for release of cash seized by seizure memo dated 26.12.2007 by the Central Excise Authorities has been deferred, until adjudication of the case as per related provisions in the matter. 3. It is submitted by learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d upon have to be made available for cross examination for the evidence or statement to be considered. 17. We are, therefore, clearly of the opinion that there is no right, procedurally or substantively or in compliance with natural justice and fair play, to make available the witnesses whose statements were recorded, for cross examination before the reply to the show cause notice is filed and before adjudication commences. The exercise of cross-examination commences only after the proceedings for adjudication have commenced. Having said so, in our opinion, the first question is answered accordingly. 18. Considering the second contention, it is true that in view of the Adjudication Manual as also the judgement in Sanghi Textile Proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 944 the notifications have been issued. These notifications, however, had not attracted the provision of Section 110A of the Customs Act, 1962 for release of any goods, documents or things seized under Section 110. He submits that in any case the application for release of cash has not been dismissed. It has only been deferred until the adjudication of the matter. 6. We may point out here that in the earlier writ petition against which Special Appeal No.741 (D) of 2010 was filed and decided on 29.11.2010, the petitioner could not explain as to why the reply has not been filed to the show cause notice issued as long back as on 7.7.2008. 7. We are informed that the reply has not been filed to the show cause notice so far. Shri B.C. Rai st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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