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2024 (2) TMI 300 - HC - Central ExciseViolation of principles of natural justice - permission of cross-examination of witnesses whose statements are sought to be relied upon - HELD THAT:- The Counsel for the respective parties do not dispute that in context of the impugned order under challenge in this petition i.e. dated 4-9-2020, this Court in case of a co-noticee by an order in GYSCOAL ALLOYS LTD. & ORS. VERSUS UNION OF INDIA & ANR. [2023 (2) TMI 777 - GUJARAT HIGH COURT] has quashed and set aside the order and issued directions holding that The authority concerned is seeking to rely upon certain statements following the various decisions of this Court, the dialect of which is not necessary and the decision of the Apex Court is sufficient enough to bring to the fore the requirement of permitting the cross-examination of witnesses whose statements are sought to be relied upon by the authorities. Petition allowed.
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