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2020 (1) TMI 1452 - AT - Central ExciseClandestine removal - Haridakhandi Mawa Masala - Seetal Delux Mix - Swastik Delux Mix - Laxmi Nrusingha Ketaki Masala - loose Khara Masala - Principles of Natural Justice - Opportunity of cross-examination not given - Absolute confiscation - penalty - HELD THAT:- It is settled law that if the Revenue seeks to rely on statements of witnesses recorded, it has to make the concerned persons available for cross examination, if requested for. The Revenue ought to have granted an opportunity of cross-examination to the Appellants. Not affording such an opportunity amounts to violation of the principles of natural justice. The power conferred upon the adjudicating authority to deny such an opportunity of cross examination is an exception which has to be based on cogent and relevant grounds. We find that the reasons contained in the impugned orders do not satisfy the said requirement. In the instant case, it is found that the very foundation of the case against the appellants is the statements of 19 persons whose cross-examination the appellant had sought for. Therefore, cross-examination of the witnesses is vital for proper appreciation of the issues involved. Matter remanded back to the adjudicating authority for de novo adjudication, upon affording the appellants to cross-examine the 19 persons and thereafter affording the appellants a personal hearing in the matter and an opportunity to make further submissions - appeal allowed by way of remand.
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