2018 (8) TMI 1695

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..... ion could have been conducted when the witnesses who were to be subject to cross-examination were not made available. The findings against the appellant, therefore, appear to have been made on the basis of inadequate and untested evidence. The matter requires to be remanded back to the original authority yet again for a fresh decision on the role of the appellant before determination of liabili .....

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..... the matter for cross-examination of the persons whose statements had been relied upon in the show cause notice. In the fresh adjudication order, now impugned, the evidence against the appellant, who was proprietor of one of the entities that sold goods on high-seas to the holder of advance licence, M/s Krishan Trading Co, which was allegedly diverted to the local market instead of being utilize .....

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..... were to be subject to cross-examination were not made available. The findings against the appellant, therefore, appear to have been made on the basis of inadequate and untested evidence. 4. We are, therefore, of the view that the matter requires to be remanded back to the original authority yet again for a fresh decision on the role of the appellant before determination of liability to penalty. .....

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