TMI Blog2015 (10) TMI 2204X X X X Extracts X X X X X X X X Extracts X X X X ..... essary for the purpose of their defense. In any case, it cannot be denied that in the event the appellant could make out a case for cross examination , such an opportunity cannot be denied to them as it would amount to violation of principle of natural justice - Matter remanded back - Decided in favour of assessee. - Stay Petition Nos.70577/13 & 70578/13 and Excise Appeal Nos.E/70582/13 & E/70583/13 - ORDER NO. FO/A/75366-75367/15 - Dated:- 9-7-2015 - Dr. D.M. Misra, Judicial Member and Dr. I.P. Lal, Technical Member, JJ. For the Petitioner : Sri N.K. Chowdhury, Advocate For the Respondent : Sri S. Sharma, Commissioner (A.R.) ORDER Per DR. D.M. MISRA: These applications are filed seeking waiver of pre-deposit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants for inspection of the documents which were not handed over to them and also copies of all relied upon documents was handed over to them as is annexed to the show cause notice. It is his submission that as almost all the relevant documents were given to them and in some cases inspection was allowed, hence, it cannot be said that there was violation of principles of natural justice. He further submits that allowing of cross-examination of witnesses cannot be claimed as a matter of right and depends on grounds for such necessity made out by the applicant before the adjudicating authority. Further, he has no objection for remanding the case to the adjudicating authority for deciding the issue afresh. The Ld. A.R. for the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim of non-supply of relied upon documents is incorrect. It is the grievance of the appellant they had requested for cross examination of certain witnesses during the course of adjudication proceeding, but the same has been denied by the adjudicating without any valid reason. We find from the records that the cross-examination request of witnesses though had been advanced by the appellant before the adjudicating authority, but they have not substantiated the need for the cross examination of the respective witnesses whose examination would be necessary for the purpose of their defense. In any case, it cannot be denied that in the event the appellant could make out a case for cross examination , such an opportunity cannot be denied to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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