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2014 (6) TMI 486 - AT - Central ExciseWaiver of pre-deposit - violation of principles of natural justice - Opportunity not given for cross examination - Held that:- there is a violation of principles of natural justice due to there being no findings on either granting or rejection of the plea for cross-examination of the persons - Accordingly, without expressing any opinion on the merits of the case, keeping all the issues open, we set aside the impugned order and remand the matter back to the adjudicating authority to reconsider the issue afresh. The adjudicating authority will grant cross-examination of the persons as has been indicated hereinabove in Paragraph 4; and subsequently grant four weeks’ time to the appellant to file a detailed reply. After receiving such detailed reply, the adjudicating authority shall grant an opportunity of personal hearing and come to conclusion on the matter and pass a reasoned order. - Decided in favour of assessee.
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