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2014 (4) TMI 7 - AT - Central ExciseDuty demand - Non cross examination of parties - Held that:- appellants had made a specific request for cross examination of all these persons in his reply to the show cause notice and there is no whisper in the said order dealing with the appellant’s request. We note that inasmuch as the Revenues entire case is primarily based upon the statement of Shri Roshan Lal and his son Pawan Kumar, it was obligatory on the part of the adjudicating authority to tender these persons for cross examination so as to test the veracity of the correctness of their statement, especially when said two persons have been changing their stand. The statement of said two persons is different when they are before the authorities and subsequent retraction when they are free and away from the officers. In these circumstances, it was required that these persons were tendered for cross examination. As such, we set aside the impugned order and remand the matter to original adjudicating authority to re-adjudicate the issue after allowing cross examination of Shri Roshan Lal as also of Shri Pawan Kumar. Appellant is free to make a request for cross examination of other persons, whose statements are being relied upon by the revenue in support of their case - Decided in favour of assessee.
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