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2017 (11) TMI 938 - AT - Central ExciseShortage of goods - The grievance of the Appellant is also that they were not allowed cross-examination of the witnesses even though specifically directed by this Tribunal in its order dated 17.11.2006 - whether there was shortages in the finished stock of goods and the raw materials of 1,60,562.51 kgs. as recorded in the panchnama dated 22.12.1998/24.12.1998? Held that: - the principle of law on admissibility of allowing cross-examination has been well settled by the Hon’ble Supreme Court in a series of cases including the violation in the case of C.C.E., Kolkata II vs. Andaman Timbers Ltd. [2015 (10) TMI 442 - SUPREME COURT] - the matters are remanded to the ld. Commissioner with the direction to allow cross-examination of witnesses as already directed by this Tribunal vide its order dated 17.11.2006 - appeal allowed by way of remand.
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