TMI Blog2017 (5) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... even for admission of any statement for relying upon any statement, in any case, the adjudicating authority is duty bound to first cross-examine the persons whose statement is being relied upon, otherwise the said statements cannot be used in deciding the case - matter remanded to the original adjudicating authority for decision afresh - appeal allowed by way of remand. - E/236 & 237/12 - A/86930-86931/17/SMB - Dated:- 19-4-2017 - Mr. Ramesh Nair, Member (Judicial) Shri. S.P. Sheth, Advocate for appellant Shri. N.N. Prabhudesai, Supdt. (AR) for respondent ORDER Per: Ramesh Nair 1. These appeals are directed against order-in-appeal No.Th-I/RKS/48-53/2011 (F.No.V2(72)/164/Th-I/2008) dated 24/11/2011 passed by Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tements are recorded and relied upon in the case. But the adjudicating authority has rejected the request of the appellant. The learned Commissioner (Appeals) also endorsed the said rejection. He submits that as per Section 9D not only the request of the appellant but the adjudicating authority suo moto must cross examine the persons whose statements were recorded and relied upon in the case, which he failed to do so. Therefore, there is a gross violation of principles of natural justice. Accordingly, the demand confirmed and upheld on the basis of such evidence is not sustainable. He prays that on this counts itself, the impugned order liable to be set aside. 4. Shri N.N. Prabhudesai, learned Superintendent (AR) appearing on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ution for an offence under this Act, the truth of the facts which it contains,- (a) when the person who made the statement is dead or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the Court considers unreasonable; or (b) when the person who made the statement is examined as a witness in the case before the Court and the Court is of opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interests of justice. (2) The provisions of sub- section (1) shall, so far as may be, apply in relation to- a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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