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2016 (9) TMI 1580 - AT - CustomsViolation of principles of Natural Justice - request for cross examination of various deponents of the statements which were relied upon in the show cause notice, is denied - HELD THAT:- Reasoning's adopted by the adjudicating authority in the present matter that cross examination cannot be permitted because the deponents of various statements are either co-noticee or employees of the assessees or relative of the assessee is not appreciable. In case the Revenue reliance is relatable to the said statements, their examination in chief is required to be conducted and thereafter cross examination is to be allowed. The adjudicating authority is directed to allow the cross examination of the persons whose statements Revenue authorities intend to rely upon - appeal allowed by way of remand.
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