Home Case Index All Cases Customs Customs + AT Customs - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 1117 - CESTAT NEW DELHIViolation of principle of natural justice - order did not take into consideration various grievances raised in the reply to show cause notice. So also cross-examination of two officers were not allowed. Even the appellant was not allowed to file respective documents prior to filing of reply to show cause notice - Held that:- Reasonable opportunity of hearing was not allowed and cross-examination not granted, we have directed appellant to file a note justifying the reason why cross-examination is required and also the chronology of the dates on which the appellant was required to appear and outcome thereof - The fact of existence of video recording in respect of search to the premises of appellant came to be noticed from record. If the appellant chooses to produce the same that should be produced on the next date of hearing. Appellant further says that certain other relevant documents shall also be filed. In view of the prayer of the appellant to allow opportunity to produce certain documents, matter is posted to further date - appeal disposed of.
|