TMI Blog2016 (9) TMI 1580X X X X Extracts X X X X X X X X Extracts X X X X ..... ross examination cannot be permitted because the deponents of various statements are either co-noticee or employees of the assessees or relative of the assessee is not appreciable. In case the Revenue reliance is relatable to the said statements, their examination in chief is required to be conducted and thereafter cross examination is to be allowed. The adjudicating authority is directed to al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. While adverting to the said request of the appellant, the Superintendent adjudication vide his letter dated 9.3.2016, conveying the decision of the adjudicating authority, denied the request for cross examination. The said letter of the Superintendent vide which Commissioner's decision stand communicated to the appellants is the subject matter of the present appeal. 2. On a preliminary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various persons. While doing so, the Bench has also taken into consideration the Hon'ble Punjab an High Court's decision in the case of M/s. Ambika International vs. Union of India [2016-TIOL-1238-HC-P H-CX], which lays down that the statements recorded during investigation under section 14 of the Act, are also required to be examined in chief. 3. Reasoning's adopted by the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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