TMI Blog2017 (2) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... ls are disposed of by a common order as the fact and law are very same. 2. Heard both sides and perused the records. 3. It is the case of the learned Counsel appearing for the appellants that the lower authorities have not accepted their request for cross examination and have dismissed the request without giving any findings; hence the matter needs to be reconsidered by the adjudicating authority. He would draw our attention to the fact that in paragraph number 3.13 in discussion and the finding portion of the Order-in-Original, the adjudicating authority has clearly recorded that statements were recorded from various persons are relied upon. It is his submission that the adjudicating authority has dismissed summararily the request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. Commissioner of C. Ex. Kolkata-II [2015(324) ELT 641(S.C.)] (b) Commissioner of Central Excise, Lucknow Vs. Shyam Traders[2016(333) ELT 389(All)] (c) Natwar Dalmia VS. Commissioner of (Import), Mumbai[Final Order No. A/93557-93561/16/CB dated 20-10-2016]. iii. Shri. Chatru Singh, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that there are corroborative evidences on the basis of which it is established that these appellants were indulged in the fraudulent import therefore there was no necessity to give cross examination of other witnesses. He placed reliance on the following judgments: (a) Naresh J. Sukhawani Vs. Union of India[199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... December 2016 passed by this Tribunal I find it so. The Order-in-Original contested in appeal number C/535 536/07 is the very same which is before me in this case. 5. I find strong force in the points raised by the learned Counsel that the denial of cross examination is gross violation of the principle of natural justice. The law is now settled by the Tribunal s final Order dated 9th December 2016 relied upon by the learned Counsel. The appeal is disposed of by way of remand to the adjudicating authority to follow the instruction as directed in the final order of the Tribunal dated 9th December 2016 and reconsider the issue afresh after following the principles of natural justice. I record that I have not expressed any opinion on the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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