TMI Blog2018 (12) TMI 1789X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is essential for determination of the outcome of the appeal. Though the adjudicating authority has recorded of lack of diligence on the part of the appellant herein in taking advantage of the opportunity for cross-examination, it is amply clear that the directions of the Tribunal have not been complied with. It would, therefore, be improper on our part to evaluate the findings of an adjudicating authority which has failed to implement the orders of the Tribunal in the light of the deficiencies pointed out by Learned Counsel. Matter remanded back to the original authority for a fresh determination after completion of the cross-examination of the persons whose statements had been recorded - appeal allowed by way of remand. - Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purported transactions were not examined during the course of investigation. 3. It would appear that, owing to the peculiarity of geographical distribution of the processors in the municipal limit of Ichalkaranji municipality, a special procedure had been devised by the local body for allowing the traders to move grey fabrics to the premises of the processors outside the municipal jurisdiction by issue of special passes. These passes enable free movement of grey fabrics and with liability to discharge octroi only in the event of non-return of the processed fabrics within three months of their dispatch. That no trader had to comply with this contingency of default and that six out of eleven processors were not in existence, led to proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded to comply with the direction of the Tribunal. 5. Though the adjudicating authority has recorded of lack of diligence on the part of the appellant herein in taking advantage of the opportunity for cross-examination, it is amply clear that the directions of the Tribunal have not been complied with. It would, therefore, be improper on our part to evaluate the findings of an adjudicating authority which has failed to implement the orders of the Tribunal in the light of the deficiencies pointed out by Learned Counsel. In these circumstances, there is no option but to set aside the impugned order and remand the matter back to the original authority for a fresh determination after completion of the cross-examination of the persons whose sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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