1985 (2) TMI 283

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..... toms Act, 1962 praying that in the circumstances stated therein, the Tribunal will be pleased to set aside the order of the Additional Collector of Customs & Central Excise, Guntur, dated 31-8-84 in C. No. VIII/10/12/83-Cus. 2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri Vijayaraghavan, Consultant for the appellant and upon hearing the ar .....

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..... city of the alleged inculpatory statement recorded from him and prayed for an opportunity to cross-examine the detecting officer and the connected witnesses. The adjudicating authority not only negatived the request of the appellant but also chose to observe that no useful purpose would be served by the appellant cross-examining those witnesses. Since this approach of the adjudicating authority in .....

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..... to the appellant in conformity with the principles of natural justice, if the appellant had asked for such a cross-examination. It would have been desirable if the adjudicating authority had not negatived the request and more so with an observation that no useful purpose would be served by such cross-examination. I agree with the submissions of the learned DR that the adjudicating authority was n .....

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