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TMI Blog2023 (10) TMI 1499X X X X Extracts X X X X X X X X Extracts X X X X ..... cal), Mr. C.L. Mahar For the Appellant-Assessee : Shri Hardik Modh & Shri Amit Laddha, Advocate. For the Respondent-Revenue : Shri Tara Prakash, Deputy Commissioner (AR). ORDER RAMESH NAIR This appeal is directed against the Order-in-Original No. 96 /COMMR/SURAT-II/2021 dated 08.01.2013 whereby the Excise Duty demand on the goods allegedly manufactured by the appellant was confirmed on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly violated the principle of natural justice. 3. Shri Tara Prakash, Learned Deputy Commissioner appearing on behalf of the revenue reiterates the finding of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of record, we find that the appellant in the reply raised specific issue that certain documents relied upon/non relied upon were not provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of those witnesses as evidence for adjudication of the case. In the present case even despite retraction by the witnesses the adjudicating authority has not granted the cross examination of the witnesses. In this fact the entire order of the Adjudicating Authority based on mainly statements of the various persons, without allowing cross examination, is not sustainable. Accordingly, we are of the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this order. Needless to say that after making all efforts for providing all documents and allowing the cross examination, the Learned Adjudicating Authority is not precluded from passing a de-novo order on the basis of the records available. The appeals are allowed by way of remand to Adjudicating authority. MA also stands disposed of.
(Pronounced in the open court on 25.10.2023). X X X X Extracts X X X X X X X X Extracts X X X X
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