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2018 (1) TMI 819 - AT - Central ExcisePrinciples of Natural justice - denial of opportunity to cross-examine in remand proceedings - Held that: - The adjudicating authority between September 2014 and February 2015 extended three opportunities to the Appellants for cross-examination of the witnesses, however, the Appellants did not avail any of the said opportunities - even though they made the claim that they have not received intimation of hearings, no evidence has been adduced by them to substantiate the said claim. Also, it is not in dispute that on all these occasions, the witnesses on whose cross-examinations were sought by the Appellant had been present and reiterated their statements - non-availing of the opportunity of cross-examination extended by the adjudicating authority, in the remand proceedings , in my opinion, has not resulted in violation of principles of natural justice. Appeal dismissed - decided against appellant.
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