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2013 (3) TMI 89

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..... lhi to consider and decide on the petitioner's request dated 4.1.2013 caliming right of cross-examination of the witnesses before furthering the proceedings based on the show cause notice involved and acting under Section 9D of the Act as proposed. Direction to the petitioner to be present through its authorized representative before the Commissioner of Central Excise (ADJN), New Delhi on 22.2.2013, who, after affording an opportunity of hearing to the parties, would record his decision on the issue. - Civil Writ Petition No.486/2013 - - - Dated:- 12-2-2013 - Mr.Amitava Roy And Smt.Meena V.Gomber,JJ. Mr.A.K.Sharma, Senior Advocate with Mr.Angad Mirdha for the petitioner. Mr.Ajay Shukla for the respondents. ORDER .....

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..... ay from the country. Inspite of the above, the petitioner seeks to cross-examine the remaining witnesses as available so as to effectively controvert the imputations against it. It was in response to such a request that by the order dated 27.11.2012 as above, it was required to file reply as to why the statements tendered by various witnesses should not be considered in terms of Section 9D of the Central Excise Act, 1944 (for short, hereafter referred to as the Act) in view of the efforts already made to call for cross-examination. The materials on record reveal that on 4.1.2013, the petitioner has submitted a request with the Commissioner of Central Excise (ADJN), New Delhi referring to his order dated 27.11.2012 that the right of cross-ex .....

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..... t. Without recording any observation on the rival orientations on merits, we consider it appropriate to dispose of this petition by requiring the Commissioner of Central Excise (ADJN), New Delhi to consider and decide on the petitioner's request dated 4.1.2013 before furthering the proceedings based on the show cause notice involved and acting under Section 9D of the Act as proposed. Ordered accordingly. In view of the fact that this controversy is lingering since long, we direct the petitioner to be present through its authorized representative before the Commissioner of Central Excise (ADJN), New Delhi on 22.2.2013, who, after affording an opportunity of hearing to the parties, would record his decision on the issue. We make it clear .....

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