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R.R. Shah Versus Commissioner of Central Excise, Thane-I

Imposition of penalty u/s 114 and 72 and 112 of Customs Act, 1962 - 100% EOU - duty evasion - cross examination of various persons - principles of natural justice - Held that: - Ld. Commissioner has not even dealt this request of the appellant as he .....

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s has not followed the principle of natural justice irrespective any grave nature of offence natural justice is the foremost principle which is to be complied with in any judicial/quasi judicial proceedings. Therefore the matter needs to be remand fo .....

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dvocate for the Appellants Shri. M.K. Mall, Asstt. Commissioner(A.R.) for the Respondent ORDER This appeal is directed against Orders-in-Original No. 06/SK-06/2005/Thane-I dated 10/3/2005 passed by the Commissioner of Central Excise, Thane-I. The app .....

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merit and facts of the case made preliminary submission that appellant during adjudication requested for cross objection repeatedly of all the persons whose statements are recorded and relied upon which is sole basis for implicating appellant in the .....

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djudicating authority, hence the impugned order was passed against appellant in gross violation of principles of natural justice therefore the order deserves to be set aside on this ground itself. 3. Shri. M.K. Mall, Ld. Asstt. Commissioner(A.R.) app .....

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during the adjudication the appellant in their detailed reply dated 7/10/2004 submitted through advocate, Mrs. Anjana Gupta wherein request for cross examination was specifically made. The relevant para 36 of the reply is reproduced below:- 36. My cl .....

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the Customs, CHAs and such other persons as may be desired by my client with the permission of the adjudicating authority. From the above it is clear that the appellant sought for cross examination of various persons. However from the impugned orde .....

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