TMI Blog2022 (2) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order and remand the matter back to the adjudicating authority to reconsider the issue afresh. It is clear that the Adjudicating Authority has not followed the principles of natural justice in as much as the cross-examination was not allowed - matter remanded to the Adjudicating Authority for passing afresh order - appeal allowed by way of remand. - EXCISE APPEAL NO. 718 OF 2012, 10292 OF 2014, 10293 OF 2014, 11272 OF 2016, 13268 OF 2014 - A/12516-12520/2021 - Dated:- 18-11-2021 - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) AND HON BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri Amal Dave Advocate for the Appellant Shri PRV Ramanan, Special Counsel for the Respondent ORDER RAMESH NAIR : In the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, M/s Manish Auto and M/s Chirag Auto Industries have been taken as basis to raise the demand against us. We have been provided with the scanned one or two pages taken from the said registers/diaries. The said entries being third part details cannot be automatically be applied against us. The said entries have to be verified for its correctness before it can be relied upon for demanding any duty from us. Accordingly, we desire to cross examine the following persons, whose statements have been relied upon and the documents recovered from their premises have been considered as an evidence to sustain the charge of clandestine manufacture and removal by us. Shri Govindbhai Hirabhai Mytra, Proprietor of M/s Manish Auto, Keshod. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that the petitioners had made such a request somewhat belatedly, would not permit him to, in the facts of the present case, deal with such an application only in the final order itself. Sum total of this discussion is that we are inclined to set-aside the impugned order and request the adjudicating authority to pass a separate order on the petitioners application/request letter for granting cross-examination of the named witnesses. We are conscious that the Commissioner has already decided such an issue, however, since we are quashing the order, this part of the order would also not survive and hence, the requirement of a fresh order. We are informed that the same officer continues to hold the office of the Commissioner of Customs Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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