2013 (9) TMI 1053 - AT - Central Excise

Appellant's Right to Cross-Examination Emphasized in Tribunal Remand Decision

Meenakshi Re-Rollers Pvt. Ltd., Nikhil Bansal Versus Commissioner of Central Excise, Nagpur

The Tribunal remanded the case back to the adjudicating authority for fresh adjudication, emphasizing the appellant's right to cross-examine all witnesses ... - Issues involved: Appeal and stay petition against Order-in-Original, cross-examination of witnesses, English translation of documents, fresh order of adjudication, denial of cross-examination in denovo proceedings.Cross-examination of witnesses: The Tribunal had earlier remanded the case back to the adjudicating authority for fresh adjudication, directing that the appellant be given the opportunity for cross-examining all witnesses and obtaining English translation of documents. In the denovo proceedings, the adjudicating authority allowed cross-examination of only departmental officers, denying the appellant the opportunity to cross-examine other witnesses. The Tribunal found that valid reasons for not making these witnesses available for cross-examination were not provided, and remanded the matter back to the adjudicating authority for allowing cross-examination of all persons sought by the appellant.English translation of documents: The Tribunal had emphasized the importance of providing English translations of Hindi documents to the appellant to ensure an effective opportunity for cross-examination. It was noted that the appellant's counsel was not literate in Hindi and would not be able to cross-examine witnesses effectively without understanding the statements correctly. The Tribunal directed the adjudicating authority to ensure that all English translations are made available to the appellant for a fair adjudication process.Fresh order of adjudication: The Tribunal set aside the impugned order and allowed the appeals by way of remand, directing the learned Commissioner to pass a fresh order of adjudication in accordance with law. The Tribunal stressed the need for the adjudicating authority to provide the appellant with a reasonable opportunity for cross-examination, obtaining English translations of documents, and being personally heard. It was emphasized that a speaking order should be passed by the learned Commissioner on all issues to ensure a fair adjudication process.Denial of cross-examination in denovo proceedings: The Tribunal noted that in the denovo proceedings, the adjudicating authority had denied the appellant the opportunity to cross-examine witnesses sought by them. Valid reasons for not making these witnesses available for cross-examination were not provided, and the Tribunal found that the authority's assertion that cross-examination was provided but not availed by the appellant was factually incorrect. The appeal was allowed by way of remand, emphasizing the importance of allowing cross-examination of all relevant witnesses for a fair adjudication process.