2013 (12) TMI 279

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.... had made a request to put the said deponents to cross examination so that to test the veracity of the correctness of the said statements. However, the Commissioner has denied the cross examination on the ground that it was made after a period of two years from the date of issuance of the show cause notice and such a belated request cannot be accepted. We note that the show cause notice was issued in the year Feb. 2000. After comply of supply of relied upon documents, the appellant vide interim letter dated 24.10.2002 made a request from different witnesses for examination which request stands denied. 2. We find no merits in the reasons adjudicated by the Commissioner for denying the cross examination's request, which was made in the yea....

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....pleteness of the return would, therefore, necessarily carry with it the right to examine the witnesses and that would include equally the right to cross examine witnesses examined by Sales Tax Officer. This was so observed by Hon'ble Supreme Court in the case of State of Kerala Vs. K.T. Shaduli Grocery Dealer reported in AIR 1977 Supreme Court 1627. Similarly in the case of Laxman Exports Ltd. Vs. CCE reported in 2002 (143) ELT 21 (SC), it has been observed that inasmuch as the assessee specifically asked to cross examine the representatives to establish that the goods had been accounted for and appropriate duty had been paid, the impugned order had to be set aside and the matter is required to be remanded for de novo consideration. 4. I....