TMI Blog2013 (9) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR), for respondent JUDGEMENT Per: P.R.Chandrasekharan 1. The appeal and stay petition are directed against Order-in-Original No.63/2012/C (De-novo) dated 05/10/2012 passed by Commissioner of Central Excise Customs, Nagpur. 2. This is second round of litigation. When this case had come up earlier, this Tribunal vide order No.A/281-282/09/EB/C-I dated 24/08/2009 had remanded th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant s request for English translation. It is also necessary that the appellants be given an effective opportunity of replying to the show-cause notice itself. This is possible only if all the English translations are made available to them. For all these reasons, it is necessary that the case be adjudicated afresh. 7. In the result, we set aside the impugned order and allow these appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... written to the adjudicating authority that their cross-examination is not required and whatever they wanted to state have already been recorded by the investigating authorities. However, with respect to twelve others, whose cross-examination was sought by the appellant no cross examination has been provided. From the records, it is seen that these persons were not made available for cross-examina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to comply with these directions, the reasons as to why the cross-examination of these persons is not possible should be recorded. We regret to note that in the impugned order, the adjudicating authority has recorded a finding that cross-examination of the persons were provided to the appellants but the appellant did not avail of the opportunity. This findings of the authority is factually incor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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