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2015 (9) TMI 91 - AT - Central ExciseDemand of duty - Imposition of interest and equivalent penalty - Violation of principle of natural justice - Opportunity of cross examination not granted - Held that:- Certain documents has resumed from the third party and statements of third parties have been recorded. The case has been made out by the Revenue on the basis of the document resumed from the third parties and corroborative statement of those parties as well as to some extent the statement of Shri Mukesh Benara and the Shailender Kumar Singhal, Senior Sales Officer of BAPL. It is admitted fact that appellants sought cross examination of the third parties whose statements has been relied by the Adjudicating Authority but the Adjudicating Authority has not granted cross examination which is in gross violation of principal of natural justice - Therefore for fair trial, the matter requires cross examination of the person whose statements have been relied upon by the Adjudicating Authority. With these observation, we are of the view that after setting aside the impugned order, the matter should go back to the Adjudicating Authority - Decided in favour of assessee.
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