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2019 (4) TMI 1145 - AT - Central ExciseClandestine Removal - cross-examination of witnesses denied - period 2004-05 to 2005-06 - HELD THAT:- The Revenue, on the basis of investigation against the appellant M/s Cona Industries found that there was clearance of excisable goods manufactured by M/s Cona Industries without payment of appropriate Central Excise duty during the relevant period. In arriving at the said conclusion, the department relied upon the evidences, which includes the statements of various persons who associated in the removal of such goods. By assailing the allegation in reply to the show-cause notice, the appellant vehemently requested for cross-examination of the witnesses whose statements have been recorded in the SCN and relied upon for the issuance of the notice. However, the learned adjudicating authority did not accede to the said request and proceeded with the adjudication even though referred to and relied on such evidences in confirming the demand. We are of the view that such an approach is in gross-violation of principles of natural justice. Matter remanded to the original adjudicating authority to allow the cross-examination of the witnesses as requested by them - appeal allowed by way of remand.
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