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2018 (1) TMI 1024 - AT - CustomsMaintainability of appeal - order of rejection of cross examination - whether appealable order or not? - Held that: - the order rejecting the cross-examination has been issued in the form of a letter. When the right of the appellant for cross-examination has been taken away by the said decision of the adjudicating authority, merely because the same is issued in the form of a letter and not clothed as an order, it cannot be said that the said letter / decision is not an appealable order - The Hon’ble High Court of Kerala in the case of Abdul Khader Vs. CESTAT, Bangalore [2016 (11) TMI 614 - KERALA HIGH COURT] has categorically held that the order intimating the denial of cross-examination is an appealable order - the denial of cross-examination is unjustified. Rejection of request for supply of documents - Held that: - when the department is not put to notice as to what is the document that the appellant seeks to obtain and only a vague request to furnish the entire chain of correspondence between Customs and Excise authorities is made, such request cannot be entertained or allowed. The respondent adjudicating authority is directed to follow section 138B of the Customs Act and to permit cross-examination of the witnesses - appeal allowed in part by way of remand.
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