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2017 (11) TMI 440 - HC - Central ExcisePrinciples of Natural Justice - CENVAT credit - S.S. Sheet/S.S. Coils without actually using the same in or in relation to the manufacture of dutiable finished goods - job-work - non-furnishing of documents - non-accountal of procured materials - cross-examination of persons. Held that: - We have already tabulated the details of the persons whom the petitioner wanted to cross-examine and the reasons for the petitioner making such a request. The first witness whom the petitioner wanted to cross-examine, was their own General Manager (Production). Admittedly he was an employee of the petitioner. The petitioner has made an allegation that though he was fully aware of the nature of the activities in the factory and especially the manufacturing process, he deliberately kept quiet and failed in his duty to portray the correct position in the factory - Insofar as the remaining three witnesses whom the petitioner wanted to summon for cross-examination are concerned, the Adjudicating Authority has recorded categorically that their statements were supported by records maintained by their firms/companies and that the details of such records were also indicated in Annexures C-16, C-18 and C-21 to the show cause notice - the factual grounds on which the Adjudicating Authority rejected the request for cross-examination, are cogent and convincing. The statements of third party witnesses were in fact shown to one of the Directors of the petitioner/Company by name Babulal Doshi and he is stated to have confirmed those statements. In Surjeet Singh Chhabra v. Union of India [1996 (10) TMI 106 - SUPREME COURT OF INDIA], the Supreme Court was concerned with a case arising under the Foreign Exchange Regulation Act and the Customs Act. Though the decision in Surjeet Singh Chhabra was a very brief order, the Supreme Court rejected the contention that the denial of cross-examination tantamounted to the violation of the principles of natural justice. The right to cross-examine is not absolute at least insofar as the cases of this nature are concerned. If there are factual grounds to show that the denial of cross-examination was based upon the sound logic, then the order of adjudication cannot be interfered with. We are not convinced that the impugned order could be set aside solely on the ground of denial of permission to cross-examine the witnesses - petition dismissed - decided against petitioner.
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