2017 (1) TMI 215

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..... s is necessary as per section 9(D) of the Central Excise Act 1944 and without giving cross examination of witness is gross violation of principle of natural justice, therefore matter needs to be re-adjudicated after giving cross examination of the witness as per the procedure laid down in the section 9(D) of the Central Excise Act 1944 - matter on remand - appeal disposed off. - Appeal No. E/1972 .....

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..... rivers / transporters who have given inculpatory statement against the appellants. The appellants wants cross examination of all the transporters / truck drivers who has transported the goods but in the impugned order Ld. Commissioner (A) has recorded a clear cut finding that appellants did not made any request to the adjudicating authority for cross examination of the witness. I have gone through .....

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..... e adjudicating authority. 6. This finding of the Ld. Commissioner (A) is factually incorrect as the adjudicating authority has clearly recorded that the appellants asked for cross examination of the witness. 7. In view of the above discussion, I find that impugned deserves no merits, therefore same is set aside. Considering the fact that to decide the case the cross examination of witness .....

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