TMI Blog2024 (4) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority to allow or reject the request of cross-examination. As per the above statutory provision, if the appellant dispute the statements which are relied upon for adjudication it is incumbent on the adjudicating authority to allow the cross-examination of the witnesses and thereafter if the outcome of cross-examination is in consistence with the statement given by the witnesses, the same can be admitted as evidence. Therefore, the cross-examination is necessary for arriving at a fair trial of the case. The impugned order set aside - appeals are allowed by way of remand to the adjudicating authority, for passing a fresh order, after allowing the cross-examination of the witnesses and considering the further submission to be made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in 2013-287-ELT-243 (Guj H.c.) Confirmed by S.C. reported in 2014-303-ELT-A21 M/s Gupta Synthetics Ltd. Reported in 2014-312-ELT-225 (Trib-Ahmd) M/s Shree Sidhbali Ispat Ltd. Reported in 2017-357-ELT- 724 (Trib-Mum) M/s Chhajusingh S. Kanwal reported in 2011-272-ELT-202 (Guj-HC) M/s Flevel International reported in 2016-332-ELT-416 (Del-H.C.) M/s Hingora Industries Pvt. Ltd. Reported in 2015-325- ELT-116 (Trib-Ahmd) Copy of decision in the case of M/s Mansa Cigarettes Pvt. Ltd. No. A/11434-11439/2019 dtd 02-08-2019 Copy of decision in the case of Mahendra G. Duggad. No. A/10067-10068/2019 dtd 10-01-2018 Copy of decision in the case of Dr. Bandana Chandrashekhar Naidu. No. A/10348-10352/2019 dtd 21- 02-2019 3. Shri Rajesh Nathan, Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having regard to the circumstances of the case, the statement should be admitted in evidence in the interests of justice. (2) The provisions of sub-section (1) shall, so far as may be, apply in relation to any proceeding under this Act, other than a proceeding before a Court, as they apply in relation to a proceeding before a Court.] From the plain reading of the above Section 9D, it can be seen that it is not the whims of the Adjudicating authority to allow or reject the request of cross-examination. 4.1 As per the above statutory provision, if the appellant dispute the statements which are relied upon for adjudication it is incumbent on the adjudicating authority to allow the cross-examination of the witnesses and thereafter if the outcom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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