TMI Blog2020 (11) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... mount to unfair justice in the case and also violation of principles of natural justice. When the noticee seeks for cross examination of witnesses, in the interest of justice and as mandated in section 9D of Central Excise Act, 1944, the Adjudicating Authority is under legal obligation to grant cross-examination of witnesses to the noticee. Therefore, the appellant s prayer for seeking cross- examination of witness is just and proper and the same is allowed. Appeal allowed - decided in favor of appellant. - SERVICE TAX Appeal No. 10526 of 2020 - A/11295/2020 - Dated:- 17-11-2020 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU MEMBER (TECHNICAL) Shri Jigar Shah, Advocate for the Appellant Shri Sharad Airan, Assistant Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hennai. 2006,(194) ELT 290(Tri-Del) Jagdish Shanker Trivedi Vs.CC, Kanpur 1997 (89) ELT 646 (SC)- Surjeet Singh Chhabra Vs. Union of India. 2001(138) ELT 556 (Tri-Kol)- Fortune Impex Vs. CC, Calcutta. 1996 (81) ELT 320 (Tri) Calicut Rubber Company Vs. CCE,Cochin 2001 (142) ELT 224 (GOI)- G Subramanian 2018 (15) GSTL 298 (Tri- Bang)- Paragon Steels P Ltd Vs. CCE, Calicut 2020(371) ELT 814 (Tri- Mum)- Spenta Multimedia P Ltd Vs. CC, Nhava Sheva-II 4. We have heard both sides and perused the records. We find that there is no dispute that the witnesses of which cross-examination has been sought for by the appellant have given their statements during investigation and such statements were relied upon in the Show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31) ELT 402 (Ker.) wherein the Hon ble Court upheld the denial of cross examination of the departmental officers. From the above finding, the Adjudicating Authority has stated that the request for cross examination of 11 persons is not maintainable as nothing new is likely to come out and will only delay adjudication proceedings. We do not agree with the Adjudicating Authority that only due to likelihood of delay in adjudicating proceeding, the cross examination can be denied. There is no shortcut in the adjudication process. It is a fact on record that except SIO, all other persons have either given the statements under section 108 of the Customs Act, 1962 or taken their stand by way of letters. Shri Ashok Prasad and Shri Bipin Kumar have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articularly, clause (b) of sub section 1 of section 138(b), it is clear that the statement made and signed by person before the Custom Officer can be admitted as evidence when the person 4 | P a g e C /1 0 2 5 2 / 2 0 2 0 who made the statement is examined as a witness in the case before the court and the court is of opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interests of justice. In the above section, no exception is provided or any discretion is provided for the Adjudicating Authority to allow or not to allow the cross examination. Particularly, in the present case, when the appellant have vehemently requested the cross examination of the witnesses. The Adjudicating Au ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
