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2022 (8) TMI 6 - CESTAT NEW DELHIViolation of principles of natural justice - Documents seized in the process of search and seizure and which were not relied upon, were not returned - the cross-examination has not been allowed on the statements of persons, which were relied upon - HELD THAT:- There was indeed violation of principles of natural justice in the matter. The matter is remanded back to the original authority with following directions: (i) All documents which were seized from the appellant and which were not relied upon must be returned to it; (ii) If any statement made by any person before a Central Excise officer was relied upon in the show cause notice the procedure required under Section 9D of the Central Excise Act must be followed. If the appellant seeks the cross-examination of the persons who made such statements the same must also be allowed. The assessee should be allowed cross-examination of any expert whose opinion was relied upon in the show cause notice. Appeal allowed by way of remand.
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