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2015 (9) TMI 199 - AT - Central ExciseDuty Demand - Imposition of penalty - Violation of principle of natural justice - Opportunity of cross examination not given - Held that:- Appellants sought for the cross examination of the Works Manager and the job workers which was turned down. In the interest of justice, we are of the opinion that adjudicating authority should make effort in granting cross-examination of the relied upon witnesses and, thereafter pass a reasoned order in this case. Accordingly, we set aside the Order-in-Original dated 29/3/2011 and remand the case to the adjudicating authority for de novo consideration after allowing the cross-examination of the witnesses which appellants have sought as cross-examination. We make it clear that this Bench has not expressed any opinion on the merits of the case and all issues have been kept open for the adjudicating authority to deliberate upon. - matter remanded back - Decided in favour of assessee.
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