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2017 (3) TMI 226 - AT - Central ExciseNatural justice - cross examination of the witnesses whose statements were relied upon in the SCN was rejected - Held that: - As per Section 9B of Central Excise Act, 1944 even if the cross examination is not asked for it is obligatory on the part of the adjudicating authority to cross examine the persons whose statements were recorded - the adjudicating authority are directed to conduct the cross examination of the witnesses as requested by the appellant - appeal allowed - decided in favor of appellant.
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