2009 (12) TMI 260

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....Shri S.P. Kesarwani (SSC-IT), ASGI, (Not present) for the Respondent. [Order] - By means of present petition, the petitioner has sought a writ in the nature of mandamus directing the respondent No. 2/Commissioner, Customs and Central Excise, Ghaziabad to allow cross examination of witnesses including Excise Officers who were present at the time of search on 6th March, 2006 and who had carried o....

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....isposed of by the judgement dated 20th July, 2009 by making the observation that the Court finds substance in the contention of the petitioner that in order to serve the principle of natural justice, he should get an opportunity to cross examine the witnesses of the weighment in which the difference in book stock and physical stock was detected. In view of said judgement the petitioner filed appli....

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....the persons who were pre sent at the time of search to enable the petitioner to cross examine them. 6. Having heard learned counsel for the petitioner, we do not find that it is a fit case to interfere at this stage of the proceeding. If the department fails to produce material witnesses, an adverse inference as permissible under law would be drawn against it. It is the choice of the department....