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2019 (9) TMI 1163 - AT - CustomsImport of Urea by declaring agriculture grade - Diversion of such Urea to industrial user - Benefit of N/N. 12/2012-CE dated 17.03.2012 withdrawn - fulfillment of the condition of use of Urea for agriculture purpose - HELD THAT:- The issue of cross examination in the case of Vijay Chandrakant Mulchandani will have bearing on the overall case as the department has relied upon the statements in case of Vijay Chandrakant Mulchandani also. Moreover, in case of other parties, the Ld. Counsels raised issue that the cross examinations of the witnesses were not allowed by the adjudicating authority. The cross examination of witnesses is primary requirement for fair adjudication as per the statutory provision of Section 9D of Central Excise Act and pari-materia provision in the Customs Act. The entire matter needs to be reconsidered by the adjudicating authority after allowing the cross examination of various witnesses as requested by the appellant - appeal allowed by way of remand.
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