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2013 (3) TMI 89 - HC - Central ExciseClandestine removal of cigarettes without payment of the central excise duty - assessee argued that a direction ought to be issued by this Court to the Commissioner of Central Excise (ADJN), New Delhi to permit the petitioner to cross-examine the remaining witnesses available before acting under section 9D - Held that:- No intervention in the exercise of this Court's power under Article 226 of the Constitution of India is warranted for the present, thus without recording any observation on the rival orientations on merits, it appropriate to dispose of this petition by requiring the Commissioner of Central Excise (ADJN), New Delhi to consider and decide on the petitioner's request dated 4.1.2013 caliming right of cross-examination of the witnesses before furthering the proceedings based on the show cause notice involved and acting under Section 9D of the Act as proposed. Direction to the petitioner to be present through its authorized representative before the Commissioner of Central Excise (ADJN), New Delhi on 22.2.2013, who, after affording an opportunity of hearing to the parties, would record his decision on the issue.
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