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2022 (2) TMI 894 - AT - Central ExciseClandestine removal - clubbing of number of various units - demand mainly based on various documents and statements of various persons recorded under Section 14 of the Central Excise Act, 1944 - cross-examination of statements or not - HELD THAT:- The appellant have made a categorical request vide their letter dated 4.8.2008 wherein, they have requested for cross examining 17 persons whose statements were relied upon. As mandated under Section 39 of Central Excise Act, 1944, it is mandatory on the part of the Commissioner that to rely upon any statement, the witness has to be examined. In this case particularly, when the appellant have made a request for cross examining, he has no reason to deny cross examination before deciding the case. This issue has been consistently held in the various judgments as cited by the appellant that statements can be relied upon only after cross examining the witness who has given the statement. The learned Commissioner by rejecting the request for cross examination of the witness has violated the Principles of Natural Justice - Appeal allowed by way of remand.
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