TMI Blog2016 (10) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... allowing the assessee to cross-examine the witnesses by the adjudicating authority, though the statements of those witnesses were made the basis of the impugned order, is a serious flaw which makes the order nullity inasmuch as it amounted to violation of principles of natural justice because of which the assessee was adversely affected. The appellant are allowed for cross examination of the witnesses requested for except the investigating officers, in the interest of justice - appeal allowed - matter remanded - decided in favor of appellant. - Appeal No. C/359/2009, E/244-250/2009, 327/2009, E/1520/2008 - Order No. A/10939-10948/2016 - Dated:- 19-9-2016 - Dr. D. M. Misra, Hon ble Member (Judicial) And Mr. P. M. Saleem, Hon ble Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion that major portion of demand which was confirmed against them rests on input-output ratio, devoid of any basis and hence open to challenge. Also, he has submitted that even though specific request was made in their reply to show cause notice, for cross examination of witnesses which included various customers to whom the raw materials were alleged to have been sold, and whose statements were though relied upon in the show cause notice and in the order but, the Ld. Commissioner without recording any reason rejected their request for cross examination. It is his contention that the order of the adjudicating authority thus suffers from violation of basic principles of natural justice. In support, he relied upon the decision of the Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposing penalty referred to and analysed the statements in arriving at the conclusion in the order. It is also not indispute that the appellant in the first instance itself, while challenging the show cause notice, requested cross examination of witnesses, through their reply dated 20.08.2008. Also, during the course of personal hearing, the said request was reiterated by the Ld. advocate appearing for the appellant. On the issue of allowing cross examination, we find the matter is now recently considered by the Hon ble Supreme Court in the case of Andaman Timber Industries (supra). Their Lordships at para 6 of the judgement observed as follows:- 6. According to us, not allowing the assessee to cross-examine the witnesses by the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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