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TMI Blog2014 (2) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... BD and Misc. 72-73/02-NBD dated 11.3.2002 vide which clear cut directions were made to the adjudicating authority to allow the cross-examination of 12 witnesses. 2. It is seen that summons were issued by adjudicating authority and witnesses were summoned for cross examination. However, only 6 witnesses appeared during dates of hearing so fixed by the Commissioner and were cross-examined. The appellants reiterated their stand for cross examination of balance 6 witnesses. Though the process of cross examination was going on before the adjudicating authority during the period 2005-2006, the present impugned order stand passed by the Commissioner in the year 2011, without affording cross examination of the balance witnesses. 3. The appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply was also filed by the appellants on 16.2.06 and their earlier reply filed on 21.10.99 annexed to the said reply. There was a clear request for calling the witnesses for cross examination in the earlier reply dated 22.10.99. Inasmuch as the said request was not specifically dropped, the adjudicating authority was bound to call the said witnesses for cross examination. 6. We also note that apart from the fact that such a request was made in the earlier reply filed in 1999, and the said reply was annexed to subsequent reply filed on 15.2.06, we take note of subsequent letter dated 16.10.08 written by Superintendent and addressed to all the noticee wherein it stand stated that the noticee are requested to furnish the list of witnesses wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner could have called the witnesses for cross examination and could have completed the adjudication process well within time instead of justifying his action, on the ground that it was the appellants themselves who dropped the cross examination request. 9. On being queried, learned advocate submits that balance six witnesses are still available and they have already filed a letter on 23.4.2013 giving details of the witnesses, along with their addresses, which are as follows:- 1. Mangal Chand Agarwal 1-4-43/2 Vasant Vihar Colony, Street No.8, Near KNR Apartment, Habisguda, Hyderabad 2. Mahesh Agarwal H.No.32, Bank Road Kurseong, District Darjeeling, West Bengal 3. Bishandas Chowdhary ..... X X X X Extracts X X X X X X X X Extracts X X X X
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