TMI Blog2014 (4) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... 17.11.2009 and requested for cross examination of the witnesses, whose statements were sought to be relied upon in the show cause notice. The said request was within the reasonable time and cannot be said to be after unreasonable delay. 20.11.2009 was the date fixed. On 19.11.2009 again the request was made for giving the opportunity of cross examination. If the authority wants to rely upon the statement of any witness, the opportunity of cross examination ought to have been given to enable the party to prove its case. Non providing of the opportunity of cross examination amounts to violation of the natural justice and in absence of denial of natural justice, such documents cannot be relied upon - order of tribunal remanding the matter b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and by utilising the same, Gutkha to the extent of 1,23,000 kgs was manufactured and clandestinely cleared. The hearing was fixed on 24.08.2009. On 17.09.2009 the respondents wrote a letter to the department that a copy of the relied upon statements and the documents, mentioned in the show cause notice be provided for necessary reply. The various statements and the other documents replied upon in the show cause notice were supplied on 22.10.2009. The respondents in its reply dated 27.11.2009 prayed for cross examination of the various parties whose statements were sought to be relied upon in the show cause notice. The hearing was fixed on 20.11.2009. On the said date, the request of the cross examination was reiterated. However, without acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a letter to the department asking for the copy of the relied upon documents and the statements of the witnesses. The next date fixed was 24.09.2009. On 22.10.2009 the copies of the statements and the relied upon documents have been provided to the respondent. On the receipt of such documents, the respondent filed the reply on 17.11.2009 and requested for cross examination of the witnesses, whose statements were sought to be relied upon in the show cause notice. The said request was within the reasonable time and cannot be said to be after unreasonable delay. 20.11.2009 was the date fixed. On 19.11.2009 again the request was made for giving the opportunity of cross examination. On these facts, we are of the view that it cannot be said that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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