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2019 (8) TMI 204 - AT - Central ExciseClassification of goods - cigarette of brand “Golden Cigar” - the goods was proposed to be classified under chapter Sub Heading 24022030 as cigarette against the claim of the appellant that product is cigar and classifiable under chapter Sub Heading 24021010 - request of cross-examination denied for 17 persons, and cross-examination of only one person allowed - Principles of Natural Justice - HELD THAT:- The cross examination of witnesses is primary step to complete adjudication process. We completely disagree with the adjudicating authority as provided under Section 9D of the Central Excise Act, it is incumbent on the adjudicating authority to cross examine the persons whose statements were recorded by the investigating agency, only thereafter such statements can be used for adjudication of the SCN. Since admittedly the adjudicating authority has refused cross examination of 17 persons, there is clear violation of principles of natural justice - the appellant should be given opportunity for cross examination of witnesses. The matter remitted to the adjudicating authority for passing a fresh order after observing the principles of natural justice - appeal allowed by way of remand.
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