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2023 (4) TMI 454 - CESTAT CHENNAIViolation of principles of principles of natural justice - non-supplying the copies of relevant RUD as well as not allowing the cross examination of the witnesses even after the request made by the appellant - main contention raised by the appellant is that they have not been supplied with copy of 162 shipping bills which is alleged to have been manipulated by the appellant - demand based on assumption and presumptions - HELD THAT:- The position is that the relied upon documents (RUD) have not been served to them. Undisputedly, only copies of 8 originals and 4 duplicate shipping bills have been supplied to the appellants. Though it is alleged that all the 162 shipping bills were manipulated and the entire duty forgone has been confirmed, the department has not been able to furnish these documents to the appellant. Needless to say that appellant has to be furnished with all documents relied by department so that they are put to notice to know about the allegation and they are given a fair chance to defend the case. Further evidence relied by the department are statements of few third party exporters. Though the appellant requested for cross examination of these witnesses, the department has not acceded to the request. It is seen that there is complete violation of the principles of natural justice by not supplying the copies of relevant RUD as well as not allowing the cross examination of the witnesses even after the request made by the appellant. The department cannot confirm the demand on the basis of assumption and presumptions. The allegations raised in the SCN have to be established by evidence. The noticee has a right to get the copies of documents. Department has to record reasons for denying the request for cross examination. The cross examination cannot be denied stating that no purpose will be achieved. The department has not been to establish the allegations raised in the SCN and further there is blatant violation of principles of natural justice - the demand cannot sustain and requires to be set aside. Appeal allowed.
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