2019 (3) TMI 938

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..... ng Authority to grant cross-examination and after examining the witness, their statements can be relied upon while adjudicating the case. Therefore, without cross-examination of witnesses, passing the impugned order is in gross violation of principles of natural justice. Matter remanded to the Adjudicating Authority for passing a fresh order after allowing the cross-examination and after granti .....

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..... ause notice as well as during the personal hearing. In the impugned order, the Adjudicating Authority has rejected the request for cross-examination giving one or the other reason. He submits that without cross-examining, adjudication of the case is not legal and proper. He relied upon the following judgments:- (a) Andaman Timber Industries vs. CCE 2015 (324) ELT 641 (S.C.) (b) Manek Chemi .....

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..... , 1944, if the assessee requests for cross-examination, it is incumbent on the Adjudicating Authority to grant cross-examination and after examining the witness, their statements can be relied upon while adjudicating the case. Therefore, without cross-examination of witnesses, passing the impugned order is in gross violation of principles of natural justice. Therefore, we set-aside the impugned or .....

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