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Balaji Metal Versus Commissioner of Central Excise, Delhi-II

2016 (4) TMI 64 - DELHI HIGH COURT

Cross-examination of the witnesses mentioned in the show cause notice (SCN) - Held that:- The Petitioner will submit a final reply to the SCN, on the basis of what has been made available to the Petitioner, within a period of four weeks from today and in any event not later than 14th March 2016. - In the final reply, the Petitioner will indicate the names of the witnesses of the Department whom the Petitioner wishes to cross-examine. - The adjudicating authority will examine and decide t .....

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llenge to denial of the cross-examination of any of the Department's witnesses at the stage of challenge, if any, to the adjudication order if the circumstances so warrant. - The Petitioner will not seek any unnecessary adjournments and will participate in all the hearings before the adjudicating authority. - The adjudicating authority will endeavour to conclude the adjudication proceedings and render a decision within a period of eight months after the commencement of hearing consequent .....

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tnesses mentioned in the show cause notice (SCN) issued by the CCE to the Petitioner on 4th April 2013. 2. In response to the above SCN, the Petitioner filed an interim reply on 29th August 2014 stating inter alia that it would file a final and conclusive reply after it is permitted to cross-examine the witnesses of the Department. 3. Clearly, the above request was premature. The CCE should have simply stated that and postponed the decision on the request of the Petitioner for cross-examination .....

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d that the request itself was premature and the Petitioner could not insist on first cross-examining the witnesses of the Department before he filing the final reply to the SCN. She added that the Department will abide by the Manual as and when the stage is reached for cross-examining the witnesses of the Department. 5. This Court while directing notice to issue in this petition on 30th January 2015 had stayed further adjudication pursuant to the SCN dated 4th April 2013. 6. It is plain that the .....

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