TMI Blog2017 (10) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... cating authority - the adjudicating authority to allow cross examination of the witnesses - appeal allowed by way of remand. - C/615/08 - A/89214/17/SMB - Dated:- 21-8-2017 - Mr. Ramesh Nair, Member(Judicial) Shri. Mithil Dave, Advocate for the Appellants Shri. A.K. Singh, Addl. Commissioner(A.R.) for the Respondent ORDER The case of the department is that appellant being C.A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that appellant time and again vide letter dated 11-2-2005, 13-6-2005 asked for cross examination of witnesses namely Shri. Yogesh Chalthanwala and Shri. Jatin Pancholi but request of the cross examination was rejected that too not by the adjudicating authority i.e. Commissioner but by the Dy. Commissioner of Customs Adjudication Cell (Import), therefore order was passed particularly in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that Shri. Mahesh Patel, C.A. of M/s. Spectrum Fabrics Textiles has not bothered to file any reply to show cause notice. It was also stated that hearing memos were sent to the known address of the assessee by speed post. Accordingly, he found that sufficient opportunity has been given under the principle natural justice and proceeded to adjudicate the case on ex parte basis. As per the submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t adhered to by the adjudicating authority. I therefore direct the adjudicating authority to allow cross examination of the witnesses which was requested by the appellant and thereafter allow them to make submission and personal hearing, thereafter pass a speaking order. All the issues related to the appellant are kept open. Appeal is allowed by way of remand to the adjudicating authority. (pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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