TMI Blog2019 (4) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... nt vehemently requested for cross-examination of the witnesses whose statements have been recorded in the SCN and relied upon for the issuance of the notice. However, the learned adjudicating authority did not accede to the said request and proceeded with the adjudication even though referred to and relied on such evidences in confirming the demand. We are of the view that such an approach is in gross-violation of principles of natural justice. Matter remanded to the original adjudicating authority to allow the cross-examination of the witnesses as requested by them - appeal allowed by way of remand. - Appeal No. E/264, 265/2011 and E/629/2012, E/338/2011 - A/85510-85513/2019 - Dated:- 28-2-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL) An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on even though specially requested by them. It is his contention that such evidences cannot be considered in confirming the allegation of clandestine removal against the appellant M/s Cona Industries without testing its veracity by cross-examination. He has submitted that the request for cross-examination has been recorded by the adjudicating authority at para 40 of the impugned order. He further submits that unless these witnesses are examined, the statements recorded by the Revenue cannot be used against them. In support, he has referred to the judgment of the Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. Commissioner of Central Excise, Kolkata-II 2015 (324) ELT 641 (SC). 4. Learned AR for the Revenue, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though referred to and relied on such evidences in confirming the demand. We are of the view that such an approach is in gross-violation of principles of natural justice as held in a catena of cases including the judgment of Hon'ble Supreme Court in Andaman Timber Industries case (supra). 6. In the result, we set aside the impugned order and remand the matter to the original adjudicating authority to allow the cross-examination of the witnesses as requested by them vide letter dated 21.01.2012 and as recorded in para 40 of the impugned order. All issues are kept open. Appeals are allowed by way of remand. 7. Revenue s appeal also stands disposed of. (Dictated and pronounced in Court) - - TaxTMI - TMITax - Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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