TMI Blog2018 (5) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... rity to test the veracity of the evidence, it would result violation of principles of natural justice, in view of principles of law laid down in the case of Andaman & Timber Industries case [2015 (10) TMI 442 - SUPREME COURT] - matter remanded to the adjudicating authority with the direction to allow cross examination of two witnesses - appeal allowed by way of remand. - E/1355-1358/2007-DB - A/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o removal of the goods without payment of duty as mentioned in the respective delivery challans. Later the statement of the Director Sh. Durlabhbhai Hirabhai Goyani was also recorded on 26.12.2002 wherein he refused to endorse the statements of both these persons. On completion of the investigation, SCN was issued alleging clandestine manufacture and clearance of finished goods, namely, POY involv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Adjudicating Authority. Further, he submits that the adjudicating authority as well as the Ld. Commissioner (Appeals) taking cognizance and relying on these statements confirmed the demand and imposed penalty against the appellants. It is his contention that without allowing cross examination of these two witnesses confirmation of demand accepting these said statements as true, is in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there was clandestine manufacture and clearance of the finished goods from the factory. In absence of corss-examination of these witnesses when it was sought by the appellant before the adjudicating authority to test the veracity of the evidence, in our opinion, it would result violation of principles of natural justice, in view of principles of law laid down in the case of Andaman Timber Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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