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2019 (4) TMI 247 - HC - Service TaxPrinciples of Natural justice - denial of cross-examination of the persons - Clearing and forwarding agency, custom house agent and steamer agency services - Held that:- Indisputably, the statements of the petitioner No.2-the Managing Director of petitioner No.1 company were recorded by the respondent Nos.3 and 4. Petitioner No.2 cannot seek for cross examination of himself. Similarly respondent No.4 is the Superintendent, who is the adjudicating authority, has discharged the statutory functions, exercising the powers vested under the provisions of the Act. No cross-examination of any witnesses whose statements are recorded by the adjudicating authority is sought in the present proceedings, petitioner No.2 is requesting to cross-examine himself and the adjudicating authority which is inappropriate and cannot be acceded to - the proceedings are restored to the file of the Commissioner of Central Excise and Service Tax to provide an opportunity to file reply/objections and to adduce evidence, if any, to the petitioners - petition disposed off.
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