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2018 (10) TMI 576 - HC - CustomsPrinciples of Natural Justice - cross-examination not granted - Whether the Tribunal right to hold that since the order of not granting cross-examination goes to route of the matter, this Tribunal sets aside the letter No. S/1030/ 201617/ CAC/NS-III/ Comm/JNCH dated 06.10.2016 with a direction to adjudicating authority to grant cross-examination as sought by the assessee and decide the matter after following principles of natural justice without appreciating various authorities decisions? Held that:- We would expect the Respondent to file Appeal after considering all aspects and not file Appeals as a matter of ritual and withdraw it when it comes up for hearing before the Court. This indicates the most casual manner in which the Revenue is filing Appeals from the orders of the Tribunal to this Court. This non filtering of orders which need to be challenged, leads to numerous appeals being filed which are without merit. In the present facts, we would have expected the Commissioner to have been more careful before having filed this Appeal. However, we give him the benefit of doubt, that filing of this Appeal was a bonafide mistake and accept his unconditional apology. We hope that he and the other Commissioners of Customs would apply their minds, to the orders of the Tribunal before filing Appeals to higher forums. The Appeal is allowed to be withdrawn.
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