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2009 (8) TMI 903 - AT - Central ExciseCENVAT credit - it was alleged that credit has been availed by the appellant without actually receiving input in question - denial of cross-examination - principles of natural justice - Held that: - Request for cross-examination has to be examined in the context of facts and circumstances of that particular case - If request for cross-examination is not to be accepted in such a case, we really fail to understand as to when and in what circumstances, the same has to be allowed - the impugned order is liable to be set aside on this short ground itself and the matters are required to be remanded for fresh decision after allowing cross-examination of the witnesses whose statements are relied upon - appeal allowed by way of remand.
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