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2011 (1) TMI 634 - AT - CustomsWaiver of pre-deposit - Application for stay - Principle of natural justice - Confiscation - It is settled law that cross-examination of witness cannot be claimed as a matter of right by any person involved in an adjudication proceedings - Once a witness has been cross-examined, it is open to either side to claim support from the record of cross-examination, at the final hearing stage - In case the originals of any of such documents are required to be retained for purposes of prosecution, or any on-going investigations relating to these appellants, such documents shall be retained and copies thereof should be supplied to the appellants - Held that: Commissioner shall have no liability to furnish any information to the appellants if he finds that such information belongs to extra-departmental authorities - The obligation of the Commissioner pertains exclusively to the documents which are within his command - Decided in favor of the assessee
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