9911796707
TMI Blog2016 (12) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellant No.2 Shri S.N. Mitra, AC(AR) for the Respondent (s) Per Shri H.K. Thakur. These Appeals have been filed against Order-in-Original No.28/CUS/CC(P)/WB/2007 dated 18.12.2007 under which penalties have been imposed upon the Appellants under Section 114 of the Customs Act, 1962 by the Commissioner of Customs(Prev.), West Bengal, Kolkata as Adjudicating authority. 2. None appeared f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench go through para 38 on internal page 21 of the Order-in-Original dated 18.12.2007, where such a request for cross-examination of the witnesses was asked by the Appellant. 4. Shri S.N. Mitra, AC(AR) appeared on behalf of the Revenue and argued that Appellant Shri Prahlad Agarwal never co-operated with the investigation and the summons issued to him was never responded. It was his case that u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extend the cross-examination of the witnesses whose statements are relied upon by the investigation for penal action against the Appellant. Appeal of Shri Prahlad Agarwal is allowed by way of remand to the Adjudicating authority to decide the issue afresh after extending cross-examination of the relied upon witnesses and also by giving an opportunity to the Appellant to explain his case. 7. The o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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