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2016 (4) TMI 64 - HC - Central ExciseCross-examination of the witnesses mentioned in the show cause notice (SCN) - Held that:- The Petitioner will submit a final reply to the SCN, on the basis of what has been made available to the Petitioner, within a period of four weeks from today and in any event not later than 14th March 2016. In the final reply, the Petitioner will indicate the names of the witnesses of the Department whom the Petitioner wishes to cross-examine. The adjudicating authority will examine and decide the aforementioned request of the Petitioner in terms of the Adjudication Manual of the Department and the law explained in Basudev Garg v. Commissioner of Customs ( 2013 (5) TMI 350 - DELHI HIGH COURT ) within two weeks of the receipt of such request. The adjudicating authority will fix a time bound schedule for the cross-examination such of those Department's witnesses in terms of the decision on the Petitioner's request in that behalf. It will be open to the Petitioner to raise a ground of challenge to denial of the cross-examination of any of the Department's witnesses at the stage of challenge, if any, to the adjudication order if the circumstances so warrant. The Petitioner will not seek any unnecessary adjournments and will participate in all the hearings before the adjudicating authority. The adjudicating authority will endeavour to conclude the adjudication proceedings and render a decision within a period of eight months after the commencement of hearing consequent upon the filing of the final reply by the Petitioner to the SCN.
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