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2017 (12) TMI 1821 - HC - Central ExcisePrinciples of natural justice - reliability of statement of the witnesses who are not available for the cross-examination - HELD THAT:- The revenue has not taken stand whether the adjudicating authority proposes to rely on the statements of 29 witnesses in respect of whom cross-examination opportunity has yet not been granted to the petitioner. The proceedings cannot be allowed to conclude in such uncertain facts. It is, therefore, desirable that the revenue may file a counter affidavit to the writ petition disclosing a clear stand in respect of the above within the next four weeks. Two weeks, thereafter, to the petitioner to file a rejoinder affidavit. List after six weeks.
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