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2018 (12) TMI 1789 - CESTAT MUMBAIClandestine removal - man-made fabrics/other fabrics - opportunity for cross-examination denied - HELD THAT:- As the proceedings arise out of a remand order, we are obliged to ensure that the directions of the Tribunal had been complied with. It would also appear that the entire case having been built on records that were recovered from the possession of persons other than the appellant and the allegations pertain to clandestine production and removal, the veracity of the documents as well as corroboration by those who were examined during the investigation is essential for determination of the outcome of the appeal. Though the adjudicating authority has recorded of lack of diligence on the part of the appellant herein in taking advantage of the opportunity for cross-examination, it is amply clear that the directions of the Tribunal have not been complied with. It would, therefore, be improper on our part to evaluate the findings of an adjudicating authority which has failed to implement the orders of the Tribunal in the light of the deficiencies pointed out by Learned Counsel. Matter remanded back to the original authority for a fresh determination after completion of the cross-examination of the persons whose statements had been recorded - appeal allowed by way of remand.
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