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TMI Blog2023 (10) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly established that the appellant have fraudulently availed the credit without receipt of inputs in their factory therefore the impugned order has to be sustained. 4. On careful consideration of the rival submissions and perusal of record, we find that as regards the cross-examination the Adjudicating Authority has given his findings in Para 33.1 which is reproduced below:- "33.1 Now, I ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asked by them without assigning any reason. However, they were given the opportunity to cross-examine of Shri Anup Agrawal, Shri Neville Shroff and Shri Ramvilas P. Yadav, but on the dates fixed for cross- examination none of these persons turned up for the same. At the time of personal hearing on 29.03.2011, stating that the statements of these persons would not be acceptable. Further, M/s Mardi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statement is dead or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the Court considers unreasonable; or (b) when the person who made the statement is examined as a witness in the case before the Court and the Court is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order and allow the appeal by way of remand to the Commissioner for passing a fresh order that too preferably within a period of four months from the date of this order. Having held as above, we make it clear that Adjudicating Authority is not precluded from passing denovo order even if cross-examination could not be conducted within given time in respect of all the witnesses. However ..... X X X X Extracts X X X X X X X X Extracts X X X X
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