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2014 (9) TMI 808 - AT - Central ExciseAvailment of in-eligible CENVAT Credit - Denial of cross examination request - Held that:- Merely because the Commissioner was of the opinion that the petitioners had made such a request somewhat belatedly, would not permit him to, in the facts of the present case, deal with such an application only in the final order itself. Sum total of this discussion is that we are inclined to set-aside the impugned order and request the adjudicating authority to pass a separate order on the petitioners application/request letter for granting cross-examination of the named witnesses. We are conscious that the Commissioner has already decided such an issue, however, since we are quashing the order, this part of the order would also not survive and hence, the requirement of a fresh order. We are informed that the same officer continues to hold the office of the Commissioner of Customs & Central Excise, Surat-II. It would therefore, be not necessary to separately hear the petition once again before passing any such order. This would, however, not preclude the Commissioner from requiring the petitioners to show relevance for seeking cross-examination of the witnesses. Reasoning adopted by the adjudicating authority for coming to conclusion in the matter is incorrect and entire issue needs reconsideration as per the allegations put forth in the show cause notice in the case in hand - matter remanded back - Decided in favour of assessee.
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