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2019 (8) TMI 204

..... nt that product is cigar and classifiable under chapter Sub Heading 24021010 - request of cross-examination denied for 17 persons, and cross-examination of only one person allowed - Principles of Natural Justice - HELD THAT:- The cross examination of witnesses is primary step to complete adjudication process. We completely disagree with the adjudicating authority as provided under Section 9D of th .....

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..... JU, MEMBER (TECHNICAL) Sh. Vinod Kumar Bindal, CA And Ms. Sujata Shirolkar, Advocate for the Appellant Shri. A. Mishra, Authorized Representative for the Respondent ORDER RAMESH NAIR The brief facts of the case are that the appellant are engaged in the manufacture of Cigarettes falling under chapter Sub-Heading No. 24022020, Cigar falling under chapter Sub Heading No. 24021010 and cigarillos falli .....

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..... and Rule 25(1) of Central Excise Rules, 2002. The interest was also proposed to be demanded under Section 11AB of Central Excise Act, 1944 on the duty short paid / evaded. The SCN also proposes to impose personal penalty on Sh. Dinesh Raj Kumar Sharma, Sh. Santosh Kumar Sharma and all Director of M/s Mansa Cigarettes Pvt. Ltd under Rule 26(1) of Central Excise Rules 2002. The SCN also proposed con .....

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..... der 24021010 and not under 24022030 as cigarette claimed by Revenue. He reduced his argument in writing and submitted detailed written submission on 25.04.2019 which was taken on record. 3. Sh. A. Mishra Ld. Joint Commissioner (AR) appearing on behalf of Revenue reiterates the findings of the impugned order. 4. Heard both the sides and perused the records. Before going into the entire case on meri .....

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..... cumbent on the adjudicating authority to cross examine the persons whose statements were recorded by the investigating agency, only thereafter such statements can be used for adjudication of the SCN. Since admittedly the adjudicating authority has refused cross examination of 17 persons, there is clear violation of principles of natural justice. We are of the view which is based on settled law tha .....

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