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2015 (10) TMI 2204 - AT - Central ExciseClandestine removal of sponge iron manufactured and cleared without payment of duty - Held that:- It is the grievance of the appellant they had requested for cross examination of certain witnesses during the course of adjudication proceeding, but the same has been denied by the adjudicating without any valid reason. We find from the records that the cross-examination request of witnesses though had been advanced by the appellant before the adjudicating authority, but they have not substantiated the need for the cross examination of the respective witnesses whose examination would be necessary for the purpose of their defense. In any case, it cannot be denied that in the event the appellant could make out a case for cross examination , such an opportunity cannot be denied to them as it would amount to violation of principle of natural justice - Matter remanded back - Decided in favour of assessee.
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