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2016 (10) TMI 375 - CESTAT AHMEDABAD100% EOU - clandestine removal of inputs - demand of customs duty, excise duty - imposition of penalty - cross examination of witnesses - principles of natural justice - Held that: - decision in the case of Andaman Timber Industries Vs. Commissioner of Central Excise, Kolkata-II [2015 (10) TMI 442 - SUPREME COURT] relied upon where it was held that, not allowing the assessee to cross-examine the witnesses by the adjudicating authority, though the statements of those witnesses were made the basis of the impugned order, is a serious flaw which makes the order nullity inasmuch as it amounted to violation of principles of natural justice because of which the assessee was adversely affected. The appellant are allowed for cross examination of the witnesses requested for except the investigating officers, in the interest of justice - appeal allowed - matter remanded - decided in favor of appellant.
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