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2011 (5) TMI 191 - CESTAT, AHMEDABADPenalty - 100% EOU - Natural justice - Appellants would be given an effective opportunity to put their defence in person - However, it clear that the appellant s request for cross-examination of various persons including the investigating officer cannot be acceded at this stage, inasmuch as the investigation pertains to the period 1999 and during the course of hearing we are also informed that investigating officer has expired - As such, Commissioner would decide the matter on the basis of the evidences already on record - Note that the matter is more than 10 years old, expect to decide the same as early as possible and preferably within four months from the date of receipt of the present order - Hence, it fit to set-aside the impugned order and remand the matter to the adjudicating authority for fresh decision.
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