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2022 (2) TMI 1073 - HC - Central ExcisePrinciples of natural justice - It is the grievance of the petitioner that though the said order was passed in the year 2011, the respondents have not furnished any documents or the relevant record till date - HELD THAT:- Without going into the issue as to whether the respondents have already furnished the relevant records to the petitioner till date or not, we direct the respondents to furnish copies of the relevant records to the petitioner within two weeks from today. The petitioner is directed to file reply to the show cause notice within four weeks from the date of receipt of such relevant records. It is made clear that no further extension of time would be granted either to the petitioner or to the respondents. The respondents shall give a reasonable opportunity to cross-examine the available witnesses. A list of available witnesses shall be furnished to the petitioner within two weeks from the date of the petitioner filing reply to the show cause notice. Respondents shall keep the available witnesses present for the purpose of cross-examination before the learned Commissioner - Learned Commissioner shall make an endeavour to dispose of the proceedings remanded by the said order passed by the Tribunal within eight weeks from the date of the petitioner filing reply to the show cause notice. The petitioner shall not seek any unnecessary adjournment before the learned Commissioner and shall cooperate for disposing of the proceedings expeditiously. Writ Petition is allowed.
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