1988 (2) TMI 340

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....[Order per : V.T. Raghavachari, Member (J)]. - Notice dated 25-5-1976 was issued to the appellants M/s. Mounted Points Suppliers Company (the person who has filed the present appeal Shri Pradeep Kumar Sengupta being the proprietor of the said firm) charging that they had manufactured and removed mounted points falling under Item 51(2)-CET without payment of duty and without observing other Cent....

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..... None has appeared on their behalf today. We have heard Shri K.C. Sachar for the department and have perused the records. 3. Amongst other grounds the appellants have contended that principles of natural justice were violated in the proceedings before the Deputy Collector. This was firstly on the ground that copies of certain documents, though asked for, were not supplied and, secondly, on the....

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....not appear to be made out. 5. As regards the failure to comply with the request for making available certain witnesses for cross-examination, the Appellate Collector observed in his order that the reply to the show cause notice did not refer to any request for cross-examination of the seizing officer and since thus the appellants had not asked for this right at the adjudication stage, they cann....

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.... for such cross-examination was obviously incorrect. In the circumstances we hold that the complaint of the appellants that principles of natural justice had been violated in the adjudication, with reference to their right of cross-examination, is made out. 6. That would mean that on that ground itself the order of the lower authorities should be set aside and matter remitted to the adjudicatin....