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2018 (11) TMI 297 - AT - Central ExciseClandestine removal - case of the department is that the Polyester Texturised Yarn manufactured by M/s. Subhakti Textiles Limited was cleared without payment of duty to M/s. Samarpan Textiles Pvt. Limited and M/s. Bee Gee Leasing & Investment Pvt. Limited - entire defense of the appellant is that the entire case was made out on the basis of documents said to have been submitted under the covering letter dated 12/13.08.1997 by Shri R.R. Gupta - cross-examination of persons whose statements were relied upon - Principles of natural justice. Held that:- The letter dated 12/13.08.1997 could not be provided by the department to the appellants therefore, in the absence of such letter, the claim of the department that all the relied documents were submitted by Shri R.R. Gupta stands failed - As regards other documents relied upon such as, statements of various persons, it is found that when the appellant have seriously challenged the veracity of the documents submitted under letter dated 12/13.08.1997, it is incumbent on the part of the Adjudicating Authority to provide the cross-examination of the persons whose statements have been relied upon because when the relied upon documents said to have been submitted under letter dated 12/13.08.1997 are under serious doubt, then it is necessary to grant the cross-examination. As per Section 9D, the provisions are clear that, before relying on the statement of witness, it is essential on the part of the Adjudicating Authority to first examine the witness and then only such statement can be relied upon. In the present case, as per the above facts, when the documents itself are under doubt then the responsibility of the Adjudicating Authority for granting cross-examination gets increased - thus, the order passed by the Adjudicating Authority, without establishing the source of documents which were relied on and without allowing the cross-examination, cannot be sustained. Since there is serious violation of principle of natural justice, the matter needs to be reconsidered - appeal allowed by way of remand.
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