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2023 (10) TMI 348 - CESTAT AHMEDABADFraudulent availment Cenvat credit without receipt of inputs - entire case is based mainly on the statements of various persons - request for cross-examination of those witnesses were not considered properly by the Adjudicating Authority - Violation of principles of natural justice - HELD THAT:- From Section 9D of Central Excise Act, 1944, it is seen that it is not a choice of the Adjudicating Authority whether to grant cross-examination or otherwise. It is mandate of the statute that the witnesses have to be examined before their statements are relied upon against the assessee in any case. Therefore the Adjudicating Authority must grant cross-examination of the witnesses before passing fresh order. The impugned order set aside - appeal allowed by way of remand to the Commissioner for passing a fresh order that too preferably within a period of four months from the date of this order.
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