High Court rules on cross-examination in duty dispute case, allows for some witnesses, denies for others.

The High Court upheld the decision of CESTAT allowing cross-examination for some witnesses but not for others in a case involving a demand for differential duty by the Directorate of Revenue Intelligence. The court did not address the issue of cross-examining co-noticees. The appellant can challenge the final order based on the denial of cross-examination for specific witnesses once the adjudication process is complete.

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Issues:
1. Cross-examination of witnesses allowed by CESTAT.
2. Differential duty demanded by Directorate of Revenue Intelligence.
3. Appeal against denial of cross-examination.
4. Cross-examination of co-noticees not allowed.
5. Possibility to challenge final order based on cross-examination issue.

Analysis:
1. The appeal was filed against the judgment of CESTAT, where cross-examination of two witnesses was allowed, but denied for the other two witnesses. The appellant, served with a show cause notice by Directorate of Revenue Intelligence, demanded cross-examination during adjudication.

2. The Commissioner of Customs did not rely on the statements of the witnesses for whom cross-examination was denied. The process of adjudication is pending, and upon completion, the appellant can challenge the final order based on the ground of non-availability of cross-examination for those witnesses.

3. The two witnesses for whom cross-examination was not allowed are co-noticees of the appellant company. The High Court did not express any opinion on whether their cross-examination should be permitted. The appellant has the opportunity to appeal the final order based on this ground if needed.

4. The High Court observed that beyond the issue of cross-examination, no further action is required. CESTAT did not entertain the appeal, and the High Court dismissed the appeal with the mentioned observations. The appellant can challenge the final order on the additional ground of non-availability of cross-examination for the co-noticees if necessary.

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