2000 (7) TMI 85 - SCH - Central Excise

Extract:
.......ve been made. 4. In the facts and circumstances of the present case, we consider that this contention is well-founded. When the Collector has to decide afresh, he should, if he intends to rely upon the statement of any such person, give an opportunity of cross-examination to the appellant. The appeal is disposed of in the aforesaid terms. No costs.