TMI Blog2011 (4) TMI 1324X X X X Extracts X X X X X X X X Extracts X X X X ..... ICE AKIL KURESHI) Petitioners are facing proceedings under the Central Excise Act, 1944 . Pursuant to several show cause notices, one of them being dated 5th December 2008; annexed as Annexure- A to SCA No. 2072 of 20011, they are called upon to explain why on account alleged mis-declaration of the excisable article, they should not be asked to pay differential excise duty as well as interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners. Subsequently, however, it is the case of the petitioners that on transfer, the said Officer changed. New Officer took a stand that no such cross examination is necessary. He, therefore, directed the petitioners to file their final response and to conclude the proceedings. The petitioners simultaneously desired to cross examine certain Officials of the Department who, according to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel Mr. R.J Oza appeared for the Department. At the outset, we may record that the counsel for the petitioners did not press for the request for cross examination of the departmental officers, keeping open all the contentions in this regard open to be argued before the departmental authorities. In that view of the matter, we close this issue without expressing any opinion on the ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olkata , who may either be requested to remain present in person before the Adjudicating Authority for such purposes, or in the alternative, at the discretion of the Department, such cross examination may be conducted through Video Conferencing; if such facilities are available. It is further directed that opportunity of cross examination is subject to the following two conditions :- [a] The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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