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2013 (7) TMI 245 - HC - Central ExciseCross- examination of witnesses – Held that:- In a given situation, the cross-examination may not be permitted to test the veracity of deposition sought to be issued against a party against whom action is proposed to be taken - It was only when a deposition goes through the fire of cross-examination that a Court or a statutory authority may be able to determine and assess its probative value. Merely because the statements, according to the adjudicating officer, were recorded without threat, duress or coercion or that the witnesses at no stage retracted their statements, cannot be a ground for rejecting the request for cross-examination. - Decision in Telestar Travels (P.) Ltd. v. Special Director of Enforcement [2013 (2) TMI 396 - SUPREME COURT] followed - Decided in favor of Assessee.
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