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2016 (6) TMI 465 - AT - Central ExciseClandestine removal of goods - shortages in the finished goods - Seeking cross-examination of witnesses who allegedly maintained the log books – Held that:- non-examination of the concerned person, whose statements have been relied upon is in violation of Section 9D of the Act, which provides that where any statements are to be relied upon of any person, in any proceedings under the Act, then such person must be examined in the proceedings under the Act, which includes adjudication proceedings. Further, cross-examination has to be essentially given in the facts of in the present case as statements of the concerned persons are recorded at the back of the appellants. Therefore, the impugned order is set aside and remand the matter for denovo adjudication by the Commissioner with direction that he shall examine and witnesses in presence of the appellant Company, Director and/or their Authorized Representative and shall also offer his witnesses for cross-examination . The appellant shall be provided inspection of documents either relied upon and/or not relied upon, a copy of which, if they have not been given earlier shall be provided. Thereafter, the appellants, if they so desire, can file supplementary reply to the show-cause notice and after hearing the parties, the adjudication order shall be recorded by the authority. – Appeal allowed by way of remand
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