Court Requires Timely Response & Participation in Proceedings

The Court held that the Petitioner could not delay the final reply until after cross-examination of Department witnesses as requested in the show cause notice. The Court directed the Petitioner to submit a final reply within four weeks, specifying the witnesses for cross-examination. Adjudication was to proceed promptly, with the authority deciding on the cross-examination request within two weeks. The Petitioner was required to participate in hearings without unnecessary adjournments, and the proceedings were to conclude within eight months of the final reply. The writ petition was disposed of with these terms, vacating the earlier stay.

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Issues:
Request for cross-examination of witnesses in show cause notice.

Analysis:
The Petitioner challenged the order of the Commissioner of Central Excise (CCE) declining the request for cross-examination of witnesses mentioned in the show cause notice (SCN) issued on 4th April 2013. The Petitioner filed an interim reply on 29th August 2014, indicating the intention to file a final reply post cross-examination. However, the Court noted that the request for cross-examination was premature. The Court referred to the Adjudication Manual and previous decisions, emphasizing that the Petitioner cannot delay the final reply until after cross-examination. The Department argued that the request was premature and that the Petitioner cannot insist on cross-examination before filing the final reply. The Court stayed further adjudication and directed the Petitioner to submit a final reply within four weeks, specifying the Department witnesses for cross-examination.

The Court clarified that the law does not allow the Petitioner to postpone the final reply until after cross-examination of Department witnesses. Despite the interim order, no progress was made in the case. The Court issued directions for the Petitioner to submit a final reply within four weeks, naming the Department witnesses for cross-examination. The adjudicating authority was instructed to decide on the cross-examination request within two weeks of receipt, following the Adjudication Manual and legal precedents. The Petitioner was required to participate in hearings without seeking unnecessary adjournments. The adjudication proceedings were to be concluded within eight months after the final reply was filed.

The Court disposed of the writ petition with the specified terms. Additionally, the stay granted earlier was vacated, and the application was disposed of accordingly.

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