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2020 (11) TMI 512 - AT - Service TaxPrinciples of Natural Justice - the request of the appellant for granting of cross-examination of the witnesses has been denied - HELD THAT:- There is no dispute that the witnesses of which cross-examination has been sought for by the appellant have given their statements during investigation and such statements were relied upon in the Show cause notice. Some of the statements given by the third parties. The appellant for making their effective defence wish to cross-examine the witnesses. The appellant should be given all the opportunity for making their defence including the cross- examination. Denial of cross- examination will amount to unfair justice in the case and also violation of principles of natural justice. When the noticee seeks for cross examination of witnesses, in the interest of justice and as mandated in section 9D of Central Excise Act, 1944, the Adjudicating Authority is under legal obligation to grant cross-examination of witnesses to the noticee. Therefore, the appellant’s prayer for seeking cross- examination of witness is just and proper and the same is allowed. Appeal allowed - decided in favor of appellant.
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