Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 372 - HC - Central ExciseNatural justice - authority had denied the opportunity to cross-examine - authority indicates that the respondent had disputed certain facts recorded in the panchnama and had also alleged suppression of the statement - authority has cursorily brushed aside the request cross examine the witnesses on the grounds and invalid reasons - matter remanded to the Commissioner CBEC Circular No. 752/68/2003-C.X. dated 1-10-2003 as reproduced in the impugned order which clarifies that in case where show cause notices have been issued on the same issue answerable to different adjudicating authorities, all the show cause notices involving the same issue will be adjudicated by the adjudicating authority competent to decide the cases involving the highest amount of duty. Thus, the Tribunal has merely given effect to the above referred Circular of CBEC and remanded the matter to the adjudicating authority competent to decide the cases involving highest amount of duty and as such it is not possible to state that the Tribunal has committed any legal error so as to warrant interference.
|