Court clarifies cross-examination timing; Non-supplied documents issue addressed; Writ petition dismissed; Appeal advised.

The court emphasized that there is no right to cross-examine witnesses before the reply to the show cause notice is filed and before adjudication commences. The petitioner's contention that the opportunity for cross-examination was denied due to non-supply of documents was considered, and the impugned order in this regard was set aside. The court held that the petitioner was provided with relied upon documents in the form of a DVD, but non-relied upon documents were not collected despite repeated requests. The court dismissed the writ petition, stating that the petitioner should file a statutory appeal against the order in the Customs, Central Excise and Service Tax Appellate Tribunal.

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Issues involved: Compliance with earlier court order, supply of documents, opportunity for cross-examination, jurisdiction of Adjudication Order, maintainability of writ petition after amendment.

Compliance with earlier court order: The petitioner sought directions for compliance with a previous court order to supply all documents related to the case. Allegations were made that both relied upon and non-relied upon documents were not supplied, and the petitioner was not given the opportunity to cross-examine witnesses, rendering the Adjudication Order without jurisdiction.

Opportunity for cross-examination: The court emphasized that there is no right to cross-examine witnesses before the reply to the show cause notice is filed and before adjudication commences. The petitioner's contention that the opportunity for cross-examination was denied due to non-supply of documents was considered, and the impugned order in this regard was set aside.

Supply of documents: The court held that the petitioner was provided with relied upon documents in the form of a DVD, but non-relied upon documents were not collected despite repeated requests. The petitioner's claim of non-supply of documents and denial of cross-examination was viewed as an attempt to avoid filing an appeal.

Jurisdiction of Adjudication Order: The court dismissed the writ petition, stating that the petitioner should file a statutory appeal against the order in the Customs, Central Excise and Service Tax Appellate Tribunal. The petitioner was given a week to file the appeal along with an application for condonation of delay, with the Tribunal to consider the time spent in pursuing the writ petition in the High Court.

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