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2017 (11) TMI 646 - AT - Central ExciseWaste - clearances of fibres in the guise of waste - whether the appellant, in the garb of waste have been clearing the finished products? - natural justice - Held that: - the learned Commissioner has failed to present the witnesses of revenue, the statements of which have been relied, for cross-examination - also, learned Commissioner has failed to exercise the jurisdiction vested on him to ensure the attendance of witnesses in the course of adjudication proceedings - under the provisions of law all the powers of a Civil Court are vested in the adjudicating authority in ensuring the attendance of witness, which we find from the findings on record, have not been resorted to. Thus the order is vitiated for failure to exercise jurisdiction vested in the learned Commissioner - appeal allowed - decided in favor of appellant.
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