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2015 (9) TMI 571 - HC - Central ExciseDuty demand - Violation of principle of natural justice - Denial of Opportunity of cross examination of officer who have allegedly conducted surveillance of the petitioner factory - Held that:- It is not the case of the revenue that Sohanraj Mehta who made the statements in the enquiry is examined as a witness in the case before the Court and that the court was of the opinion that having regard to the circumstances of the case his submission should be admitted in evidence, in the interest of justice - it is too farfetched for the revenue to contend that the statements made by Sohanraj Mehta in the course of the investigation would tantamounts to statements made in a court. Be that as it may, if Sohanraj Mehta is examined as a witness for the revenue, it is needless to state that the said witness should be tendered for cross examination by the petitioner. - Merely because Sohanraj Mehta allegedly implicated the petitioner by making a statement in writing does not necessarily mean that proof of implication of the petitioner, in the transaction. It is for the revenue to establish such implication if at any time Sohanraj Mehta is examined as a witness for the revenue to prove the implication of the petitioner, it is needless to state that he ought to be tendered for cross examination by the petitioner. - there is no justification, in law, for the petitioner to seek a direction to the revenue to tender/or cross examination the persons who have not been examined in the case. - Decided against assessee.
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