Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (8) TMI 817 - AT - Central ExciseCross-examination of the witnesses -misconstruction of provisions of law comprised under Section 33-A - till 26th September, 2008 the appellants had not filed any reply to the show cause notice - the fact remains that on 26th September, 2008, there was no defence of the appellants placed on record and the Commissioner had no opportunity to know the defence of the appellants with reference to the show cause notice issued to them - In such circumstances, it was too pre-mature for the Commissioner to decide about the claim of the appellants for cross-examination of the witnesses - Certainly, the Commissioner could have rejected the application/request for cross-examination being pre-mature as the appellants had not filed their reply to the show cause notice. But in no case he could have arrived at the finding that the appellants are not entitled to cross-examine the witnesses in the matter - Such a finding could have been given only after hearing the appellants and in the absence of defence of the appellants being disclosed on record, it cannot be said that the appellants had fair opportunity of placing on record their case and justification for cross-examination of those deponents - The impugned order is, therefore, set aside. The appellants are permitted to file detailed reply, if any, to the show cause notice on or before 20th October, 2009 and thereafter the Commissioner shall proceed with the matter and dispose of the same as expeditiously as possible, and in any case, before 31st March, 2010.
|