2013 (3) TMI 89

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....y Shukla for the respondents. ORDER Being aggrieved by the orders dated 27.11.2012 and 4.1.2013 passed by the Commissioner of Central Excise (ADJN), New Delhi and perceived by the petitioner to be extinctive of its right of cross-examination of witnesses based amongst others on whose testimony a show cause notice has been issued by the respondents alleging clandestine removal by it of cigare....

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....med the basis of show cause notice, it, as on date, has cross-examined 7 witnesses out of 68, whose statements had been recorded by the Revenue to substantiate the allegations levelled against the petitioner. With the lapse of time, it is admitted by the parties that many of such witnesses are in the meantime, dead, infirm and away from the country. Inspite of the above, the petitioner seeks to cr....

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....borated by the Delhi High Court in J. & K. Cigarettes Ltd. V/s Collector of Central Excise (2009 (242) E.L.T. 189 (Del)) and reiterated its request for being permitted to cross-examine the witnesses on whose statements the impugned action was proposed to be taken against it. The Commissioner of Central Excise (ADJN), New Delhi, however, passed an order on the very same day i.e. 4.1.2013 fixing 10.....

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.... present proceedings, we are of the opinion that no intervention in the exercise of this Court's power under Article 226 of the Constitution of India is warranted for the present. Without recording any observation on the rival orientations on merits, we consider it appropriate to dispose of this petition by requiring the Commissioner of Central Excise (ADJN), New Delhi to consider and decide on th....