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2018 (10) TMI 844 - BOMBAY HIGH COURTPrinciples of Natural Justice - opportunity to cross-examine not provided - 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:- Prima facie filing of such Appeals from the impugned order of the Tribunal which has worked itself out to the knowledge of the Appellant i.e. the Commissioner of Customs (NS-III) inasmuch as he has given effect to the impugned order of the Tribunal by passing the order dated 2nd February 2017 - In the absence of the above facts being pointed out in the Appeal memo and indicating the reason for filing this Appeal, it appears that it has been filed to harass an Assessee. Further, it is to be noted at the time of admission of Appeals, we do not insist on the Respondent being represented. The Appeal is adjourned to 26th September 2018 to enable the Revenue to explain/justify its conduct.
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