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Denial of Cross-Examination Violates Natural Justice: Case Remanded for Fair Hearing The Tribunal found the denial of cross-examination to be a violation of natural justice. The case was remanded to the adjudicating authority for fresh ...
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Denial of Cross-Examination Violates Natural Justice: Case Remanded for Fair Hearing
The Tribunal found the denial of cross-examination to be a violation of natural justice. The case was remanded to the adjudicating authority for fresh consideration, allowing cross-examination of witnesses and a reasonable opportunity of hearing to the appellants, following the principles established in the case of Andaman Timber Industries by the Hon'ble Supreme Court. The impugned order was set aside, and the appeals were allowed for further proceedings.
Issues: Allegation of clandestine removal of finished goods without payment of duty, denial of cross-examination of witnesses, violation of principles of natural justice.
In this case, the Appeals were filed against an Order-in-Appeal passed by the Commissioner of Central Excise (Appeals), Daman, regarding the allegation of clandestine removal of finished goods without payment of duty. The appellant's factory was visited by Central Excise Officers who found excess stock of some finished goods and shortage of others. A demand notice was issued, and after adjudication, the demand was confirmed with interest, penalty, and confiscation of goods. The appellant argued for cross-examination of witnesses, which was denied, leading to a violation of principles of natural justice. The appellant relied on the judgment of the Hon'ble Supreme Court in the case of Andaman Timber Industries. The Tribunal found the denial of cross-examination to be a violation of natural justice and ordered that cross-examination of witnesses be allowed, and the issues be decided afresh on merit, granting a reasonable opportunity of hearing to the appellants. The impugned order was set aside, and the appeals were allowed by way of remand to the adjudicating authority for further proceedings.
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