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2013 (7) TMI 128 - HC - Central ExcisePrinciple of natural justice – order of adjudicating authority rejecting the application for cross examination - right to cross examine - Held that:- the petitioners had atleast a right to be told whether such application is being granted or refused before final order was passed. When the petitioners prayed for cross examination and reasonably expected that the same would be granted, they cannot be expected to participate in the adjudicating proceedings upto the final stage. - Principles of natural justice breached - order would be set aside - Petitioner had a right to know the outcome of their application - commissioner should issue a notice for further hearing – petition allowed in the favour of the assessee.
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