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2017 (12) TMI 9 - AT - Central ExciseClandestine manufacture and removal - Dispersing Agents - denial of cross-examination of witnesses - principles of natural justice - Held that: - the witnesses, namely the excise in-charge and the Director of the company, not only they had accepted the existence of the seized records namely, A/24, A/25 and A/26 retrieved from their factory premises but also explained how the said records had been maintained in the factory premises and names of the consignees were entered for accounting purpose only and the total quantity cleared on a single day was recorded in the seized records, vehicle number against the name of the consignee mentioned at the end of the day. Therefore, these evidences cannot be outrightly discarded merely because one of the panch witnesses became hostile. Cross-examination of witnesses - natural justice - Held that: - It is settled principle of law that cross-examination of the witness whose statement is relied upon becomes necessary so as to bring out the truth of the fact alleged and denial of cross-examination of the witness is violation of principle of natural justice and such Order cannot be sustained - the matter needs to be remanded to the adjudicating authority with the direction to allow cross-examination of the witnesses as was sought by the Respondent and not allowed during the adjudication proceeding, so as to ascertain the correctness of the allegation of clandestine removal of goods based on such evidences - appeal allowed by way of remand.
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