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2016 (12) TMI 919 - AT - Central ExciseClassification - Whether the machine named as computerized pattern maker manufactured by the appellant is computerized or mechanical? - Use of software in the machine - principles of natural justice - Exemption from payment of duty under Notification No.-6/2002 dated 01.03.2002 - Held that: - we are of the view that the appellant has not been allowed cross examination of the persons whose statements/opinions were relied upon to sustain the charges made in the respective Show Cause Notices. The said denial of cross examination is violation of the principles of natural justice. The Hon’ble Supreme Court in the case of Andaman Timber Industries vs. CCE [2015 (10) TMI 442 - SUPREME COURT] on this issue has observed that, According to us, not allowing the assessee to cross-examine the witnesses by the Adjudicating Authority though the statements of those witnesses were made the basis of the impugned order is a serious flaw which makes the order nullity inasmuch as it amounted to violation of principles of natural justice because of which the assessee was adversely affected. - Matter remanded back.
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