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2018 (1) TMI 632 - AT - Central ExciseOpportunity to cross-examine - Appellant had sought cross-examination of the panch witnesses in order to bring on record that there was some commission and omission while recording of stock found physically in the premises - principles of natural justice - Held that: - In the absence of cross-examination of the panch witnesses, the adjudicating authority may not be able to rely upon the Panchnama which is drawn at the factory premises - the adjudicating authority should be given an opportunity to make available the panch witnesses for cross-examination and after doing so should pass an order after following principle of natural justice- appeal allowed by way of remand.
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