TMI Blog2020 (11) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... peaking order. The way of working of the adjudicating authority cannot be appreciated in these terms - There are no merit in rejecting the request of cross examination without assigning any reasons. The adjudicating authority is directed to consider the request of the appellant for cross examination of the persons and personal hearing be granted for the said request pass a speaking order whether cross examination can be granted or not - appeal allowed - decided in favor of appellant. - Excise Appeal No. 60336 Of 2020 - A/60405/2020 - Dated:- 28-10-2020 - HON BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) Shri Naveen Bindal, Advocate for the Appellant Shri Amandeep Kumar, Authorised Representative for the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the following decisions:- (i) Jindal Drugs Pvt. Ltd. vs. Union of India 2016 (340) ELT 67 (P H) (ii) Krishan Kishore Aggarwal vs. Additional Commissioner of Customs 2019 (366) ELT 970 (Delhi High Court) (iii) CCE vs. Parmarth Iron Pvt. Ltd. 2010 (26) ELT 514 (Allahabad High Court) 4. On the other hand, the Ld. AR has preliminary objection that the appeal is not maintainable against the impugned order. It is his submission that it is not an order and it cannot be challenged before this Tribunal in terms of Section 129A (i) of the Customs Act, 1962 as the order is not a final order and the adjudication before the adjudicating authority is still pending. 5. Heard the Ld. AR on the preliminary objection and goi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appreciated in these terms. Therefore, I do not find any merit in rejecting the request of cross examination without assigning any reasons. 8. In view of the above, I set-aside the impugned order and direct the adjudicating authority to consider the request of the appellant for cross examination of the persons and personal hearing be granted for the said request pass a speaking order whether cross examination can be granted or not. Further, it is held that the adjudicating authority cannot put a condition of providing questions to be asked in advance to the adjudicating authority while cross examining the witness. 9. In these terms, the appeal is allowed with the above directions. (Dictated pronounced in the open Court) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
