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2015 (8) TMI 781

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..... s by giving opportunity of cross-examining witnesses examined by that party –In present case, neither any speaking order was passed nor respondent was justified in not permitting petitioner to cross-examine above said eight witnesses –Thus, petitioner was not given fair opportunity to defend their case – Accordingly, impugned order set aside – Petition allowed – Decided in favour of Petitioner. - W. P. Nos. 1477 to 1479 of 2015 - - - Dated:- 1-6-2015 - T. Raja, J. For the Appellant : Mr. B Satish Sundar For the Respondent : Mr. M Devendran, Sr. Standing Counsel ORDER Challenging the order passed by the respondent in Order-In-Original No.30237/2014, dated 14.10.2014, the petitioner Company have filed the present writ .....

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..... hina, vide Invoice No.TS2012165, dated 07.12.2012, and thereafter, they have also filed Bill of Entry No.8998733, dated 11.01.2013, claiming clearance of goods for Home Consumption. However, since the respondent, in spite several request from the petitioner, did not release the goods, they filed Writ Petition No.3655 of 2013 seeking to release goods pertaining to the Bill of Entry No.8998733, dated 10.01.2013. This Court, by order dated 02.04.2013, permitted the respondent to release the goods to the petitioner provisionally. 4. When the matter stood as above, the grievance of the petitioner is, they were called upon to show cause to the respondent as to why the declared descriptions in 29 Bills of Entry as mentioned in column No.9 of th .....

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..... e witnesses would violate the principles of natural justice. 5. By relying upon yet another decision of the Gujarat High Court in the case of Vulcan Industrial Engineering Co. Ltd. v. Union of India (2013 (297) E.L.T. 190 (Guj.), it is further contended that when it has been the settled legal position that any meaningful participation in the adjudicating proceedings can take place only after the cross-examination is granted to the other side, ignoring such principle, the respondent cannot proceed to decide the issue. In any event, if the respondent is of the opinion that the request for cross-examination was not tenable, by giving reasons, he could have rejected it. But, in the present case, the respondent did not assign any acceptable r .....

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..... us breach of principles of natural justice in the process of passing final order of adjudication. We say so because the adjudicating authority, though categorically informed by the representative of the petitioners that the petitioners are serious about exercise of their right to cross examination and further that any meaningful participation in the adjudicating proceedings can take place only after such cross examination is granted, the authority proceeded to decide such request only alongwith the final order of adjudication. Whether the petitioners had a right to seek cross examination in the facts of the present case, is not our brief at the moment. We, therefore, refuse to comment on the petitioners insistence for cross examination or a .....

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..... has already decided such an issue, however, since we are quashing the order, this part of the order would also not survive and hence, the requirement of a fresh order. We are informed that the same officer continues to hold the office of the Commissioner of Customs Central Excise, Surat-II. It would therefore, be not necessary to separately hear the petition once again before passing any such order. This would, however, not preclude the Commissioner from requiring the petitioners to show relevance for seeking cross examination of the witnesses. Once such order is passed, the Commissioner shall issue a notice to the petitioners for further hearing of the show cause notice and proceed thereafter in accordance with law. 8. While consider .....

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