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2013 (12) TMI 279 - AT - Central ExciseDenial of Cross examination – Held that:- There was no merit in the reasons adjudicated by the Commissioner for denying the cross examination's request - the appellant cannot be attributed to any melafide intention to delay the adjudication proceedings on account of cross examination - Following Laxman Exports Ltd. V/s. CCE [2002 (4) TMI 66 - SUPREME COURT OF INDIA] - the assessee specifically asked to cross examine the representatives to establish that the goods had been accounted for - Matter remitted back to the Commissioner for fresh adjudication after observing the principles of natural justice – Decided in favour of Assessee.
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