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2022 (2) TMI 664 - AT - Central ExciseWaiver of pre-deposit - violation of principles of natural justice - Opportunity not given for cross examination - HELD THAT:- Under the same set of facts, in a common investigation along with the present case, a case of M/S ATITHI GOKUL AUTOMOBILE WORKS VERSUS CCE AHMEDABAD-II [2014 (6) TMI 486 - CESTAT AHMEDABAD] where it was held that there is a violation of principles of natural justice due to there being no findings on either granting or rejection of the plea for cross-examination of the persons. Accordingly, without expressing any opinion on the merits of the case, keeping all the issues open, we set aside the impugned order and remand the matter back to the adjudicating authority to reconsider the issue afresh. It is clear that the Adjudicating Authority has not followed the principles of natural justice in as much as the cross-examination was not allowed - matter remanded to the Adjudicating Authority for passing afresh order - appeal allowed by way of remand.
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