TMI Blog2022 (3) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... m the impugned order of adjudicated dated December 7, 2021, the adjudicating authority has relied on the statements of the witnesses in question and that the petitioner was denied to cross-examine those witnesses. Relying upon the decision of the Supreme Court in ANDAMAN TIMBER INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA-II [ 2015 (10) TMI 442 - SUPREME COURT] , this writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel appearing for the parties. In this writ petition, petitioner has challenged the impugned adjudication proceedings on the grounds of violation of principle natural justice by not allowing the him to cross-examine the witnesses upon whose statements the respondent-adjudicating authority has relied against the petitioner. It is the basic principle of any adjudication and in inquiry pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in support of his contention has relied on a decision of the Supreme Court in the case of Andaman Timber Industries vs- Commissioner of Central Excise, Kolkata-II, reported in (2016) 15 SCC 785, particularly para.6 of the aforesaid decision which is quoted below: According to us, not allowing the assessee to cross-examine the witnesses by the adjudicating authority though the statements o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e adjudicating authority. As far as the Tribunal is concerned, we find that rejection of this plea is totally untenable. The Tribunal has simply stated that cross-examination of the said dealers could not have brought out any material which would not be in possession of the appellant themselves to explain as to why their ex-factory prices remain static. It was not for the Tribunal to have guesswor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the witnesses in question wherein the petitioner was denied to cross-examine those witnesses, and the adjudicating authority shall pass a fresh order in accordance with law as a consequence of this order. It is clarified that if the respondent-adjudicating authority wants to rely on the statements of the witnesses in question, in that event he will have to afford an opportunity to the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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