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2018 (12) TMI 509 - AT - CustomsPrinciples of natural justice - cross examination of the chemical examiner as well as chartered engineer not granted - violation of Section 138 (b) of the Customs Act, 1962 - Held that:- Considering the fact that the provisions of Section 138 (b) of the Customs Act, 1962 are pari materia to the provisions of Section 9D of the Central Excise Act, 1944 - in the case of Alliance Alloys Pvt Ltd vs. CCE, Delhi [2016 (7) TMI 153 - CESTAT CHANDIGARH], this Tribunal has examined the issue whether in terms of Section 9D of the Central Excise Act, 1944, the adjudicating authority is required to first examine the witness in chief for cross examination or not and the matter was remanded for re-examination of the case as adjudicating authority has not given an opportunity of cross examination of witness. The adjudicating authority has not followed the procedure laid down under Section 138 (b) of the Customs Ac, 1962 - matter remanded back to the adjudicating authority to re-adjudicate the matter in terms of the observatiaons of this Tribunal in the case of Alliance Alloys Pvt. Ltd. - appeal allowed by way of remand.
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