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2011 (12) TMI 527 - AT - Central ExciseWaiver of pre-deposit - Principles of Natural Justice - request for cross-examination was not allowed - The relied upon documents and non-relied documents were also not supplied to the applicants - Held that: - the Revenue provided opportunity to the applicants to cross-examine the witnesses but the applicants failed to come forward to cross-examine the witnesses. Opportunity of personal hearing was granted to the applicants but the applicants failed to avail the opportunity. Keeping in view the facts and circumstances of the case and also financial hardship pleaded by the applicants, the applicants are directed to deposit ₹ 40 lakhs - application disposed off.
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