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2013 (5) TMI 295 - CESTAT KOLKATAPayment of excise duty – As per revenue appellant had cleared the excisable goods without payment of duty against challans. Appellant had requested cross-examination of the main witness. During the course of cross-examination, he had admitted that he was a broker and not a purchaser of the goods to whom the goods cleared without payment of duty against challans. To verify such statement, the ld. Commissioner sought report from the Investigating Officers, and on the basis of such report, the demand was confirmed. It is the grievance of the Appellant that they were not given a copy of the said report. Held that:- Non-supply of the said report resulted into violation of the principles of natural justice and also would have bearing on the findings. Thus, we are of the opinion that the issue be re-examined afresh, after handing over a copy of the report to the Appellant. At this point, ld. AR for the Revenue submitted that this issue has been pending since 2008 and hence, time-frame be fixed for adjudication. Thus, we direct the Adjudicating Authority to complete the adjudication proceedings within three months from the date of supply of the copy of the Investigation.
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