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2014 (1) TMI 639 - CESTAT NEW DELHIOver valuation of consignments of carpets/floor coverings - Claim of higher drawback and gain benefit of excess exports - Violation of principle of natural justice - Cross examination of witness - Held that:- cross examination request by the appellants as made vide their letter dated 23.5.2012 was allowed. If that be so, the adjudicating authority is bound to produce witnesses as requested by the appellants for cross examination. In any case, if the adjudicating authority subsequently changed his mind, he was duty bound to intimate the same to the appellants, about the reasons for change of his mind not to grant cross examination of experts to the appellants. In any case, we find that even on 22.8.2012 the customs officers were tendered for cross examination and there was no reference of panch witnesses. Appellants have received fax message for cross examination only in the evening of 21.8.2012 intimating that the adjudicating authority has allowed cross examination which would be taken on 22.8.2012. One day prior notice for conducting cross examination cannot be held to be a sufficient notice to the advocate as also to the party who were located in Amritsar - Cross examination of the witnesses may require much more than 3 personal hearings and the Commissioner's reference to the provisions of the said section for justifying his passing of the impugned order without any further hearing cannot be appreciated. It is cardinal principle of law that nobody should be condemned without hearing and affording the accused person a reasonable opportunity to put forth his defence - impugned order has been passed in gross violation of principles of natural justice. As such, without expressing any opinion on the merits of the case, we deem fit to set aside the impugned and remand the matter to the Commissioner for de novo adjudication - Decided in favour of assessee.
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