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2013 (8) TMI 502 - HC - Central ExcisePrinciples of Natural Justice - Opportunity to Cross- Examine - Application for Supplying Additional Documents - Confirmed Duty Demand along with Penalty and Interest - Held that:- The order was set aside and request was made to the adjudicating authority to pass a separate order on the assesses’ application/request letter for granting cross examination of the witnesses - it was incumbent upon the Commissioner to decide the request of cross examination of the assesses before finally adjudicating the show cause notice and culminating the proceedings into an order in original – Assesses personally filed an affidavit and it was clearly made out from the contents of such affidavit that the they were awaiting communication from the Commissioner in respect of the request of cross examination made reiteratively - on account of pendency of such a request, the assesses had also not concluded hearing on the merits - Petition was allowed – Decided in favor of assesse.
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