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2016 (11) TMI 918 - AT - Central ExciseRequest for cross examination - principles of natural justice - Held that: - the cross-examination of Sh. Shanker was required for proper adjudication of the case, as no cross-examination of Sh. Shanker was given to the respondent, therefore, statement of Sh. Shanker does not have any evidential value. Hence, I do agree with the observations of the ld. Commissioner (Appeals) to the extent in this case. As the statement of Sh. Shanker is the only evidence against the respondent, and the same is not reliable evidence, in that circumstances, proceedings against the respondent do not survive. In that circumstances, I do agree with the observation made by the Commissioner (Appeals) therefore, I do not find any infirmity with the impugned order, the same is upheld - appeal dismissed - decided against Revenue.
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