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2019 (3) TMI 938 - AT - Central ExciseClandestine removal - opportuity of cross-examination not granted - principles of natural justice - Held that:- In terms of Section 9D of Central Excise Act, 1944, if the assessee requests for cross-examination, it is incumbent on the Adjudicating Authority to grant cross-examination and after examining the witness, their statements can be relied upon while adjudicating the case. Therefore, without cross-examination of witnesses, passing the impugned order is in gross violation of principles of natural justice. Matter remanded to the Adjudicating Authority for passing a fresh order after allowing the cross-examination and after granting the personal hearing - appeal allowed by way of remand.
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