TMI Blog2002 (1) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... nufactured and cleared quantities of tobacco without paying the duty due thereupon. Penalties have been imposed on it under Rule 173 and on its partner under Rule 209A on the ground that they purchased or otherwise acquired this non-duty paid tobacco. 3. In response to the show cause notice that was issued, R.K. Patel Co. had by its letter dated 29-5-2000, asked for cross-examination of 21 persons. The letter containing this request pointed out that the demand for duty was based only on statements of these persons. The annexure to the letter also indicated, briefly and clearly, the reasons for which cross examination of each of them was required. The Commissioner accepted the request. The letter dated 9-6-2000 of the Superintendent (Adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts appears to us to be eminently reasonable. This is that once the Commissioner has accepted the request for cross examination, he could not, in the middle of the proceedings, suddenly reverse his decision. The letter of the Commissioner does not disclose why he abruptly decided to terminate the cross examination going on. It does not disclose that, after genuine efforts made by the department, the witnesses really could not be found. Counsel points out that this would in any case not apply to the two departmental officers. They were very much within the control of the Commissioner and were required to obey the orders issued by him. 5. The Commissioner does not even attempt to offer an explanation for his rather strange conduct. Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e says that the request for cross examination is to emphasize inconsistencies that are present in the show cause notice. We do not see why cross examination of these officers is required in order to point out these inconsistencies. We also do not see why an admission from these officers of any inconsistencies in the show cause notice will result in these inconsistencies being better established than they were pointed out by the appellant. 7. The Commissioner to whom we propose to remand the matter, will make genuine efforts to enforce attendance of the other 14 witnesses and make them available for cross examination. In the event that he finds that they were not available, he will inform the Counsel for the appellant of the steps th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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