2003 (5) TMI 287

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....e Respondent. [Order]. -  In this Appeal, the Revenue has questioned the validity of the impugned Order-in-Appeal dated 10-8-1995 vide which the Commissioner (Appeals) had remanded the matter to the adjudicating authority after setting aside the Order-in-Original for de novo proceeding after allowing cross-examination of the material witnesses to the respondents. 2. A perusal of....

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....oss-examination of the witnesses but the adjudicating authority instead of acceding to the request, rather called upon them to disclose reasons for seeking cross-examination of the witnesses. Being not satisfied with the respondents explanation, the adjudicating authority disallowed cross-examination. Commr. (Appeals) has rightly set aside the Order-in-Original on the ground of violation of rules ....