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2017 (6) TMI 567 - AT - Central ExcisePrinciples of Natural justice - it was found that M/s OM Corporation was not in existence and the goods though claimed to have been exported but in fact, not exported - denial of cross-examination - Held that: - to establish involvement of the manufacturer and others, no doubt, reliance has been placed on documentary evidences but also the statements of witnesses collected during the course of investigation, which had been relied upon by the adjudicating authority in confirming the allegation - Keeping in view the principles laid down in allowing cross-examination of witnesses whose statements were relied in various judicial pronouncements, the appellants be given a fair opportunity to examine these witnesses whose statements have been relied - appeal allowed by way of remand.
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