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2018 (8) TMI 1695 - CESTAT MUMBAIPenalties - Principles of Natural Justice - the original authority has recorded that the noticees had not used the opportunity of being heard in person and of cross-examination granted to them - Held that:- It is difficult to understand how cross-examination could have been conducted when the witnesses who were to be subject to cross-examination were not made available. The findings against the appellant, therefore, appear to have been made on the basis of inadequate and untested evidence. The matter requires to be remanded back to the original authority yet again for a fresh decision on the role of the appellant before determination of liability to penalty - appeal allowed by way of remand.
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