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2013 (12) TMI 700 - AT - Central ExciseRight to cross examine - Clandestine removal of Goods - Waiver of Pre-deposit – Held that:- The documents were seized from the premises - Inspite of searches carried out in the factory and other premises of the applicant and their employees, the Department could not retrieve any incriminating documents - even though the statements of the proprietor of the Transporter were against the applicants and also the documents relied in the show cause notice were seized from other premises, the applicants were not allowed cross-examination of the person concerned as requested by them repeatedly during the course of adjudication proceeding, on the ground that Applicant should not be allowed to build their defence by such examination - Prima facie, there is violation of principles of natural justice - the applicants are able to make out a prima facie case for total waiver of amount – Pre-deposits waived till the disposal – Stay granted.
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