2013 (9) TMI 1053

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....er (Judicial) Shri.R.Santhanam, Advocate for the appellant Shri.Shobha Ram, Comm. (AR), for respondent JUDGEMENT Per: P.R.Chandrasekharan 1. The appeal and stay petition are directed against Order-in-Original No.63/2012/C (De-novo) dated 05/10/2012 passed by Commissioner of Central Excise & Customs, Nagpur. 2. This is second round of litigation. When this case had come up earlier....

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....el is before us today and we are impressed with the reasons stated in the support of the appellant s request for English translation. It is also necessary that the appellants be given an effective opportunity of replying to the show-cause notice itself. This is possible only if all the English translations are made available to them. For all these reasons, it is necessary that the case be adjudica....

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....ficers. Two other witnesses, namely, Suresh Madhukar Wasalkar and Shri Shaikh Sharif Khan, had written to the adjudicating authority that their cross-examination is not required and whatever they wanted to state have already been recorded by the investigating authorities. However, with respect to twelve others, whose cross-examination was sought by the appellant no cross examination has been provi....

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....the persons sought by the appellant. For whatever reasons the adjudicating authority is not able to comply with these directions, the reasons as to why the cross-examination of these persons is not possible should be recorded. We regret to note that in the impugned order, the adjudicating authority has recorded a finding that cross-examination of the persons were provided to the appellants but the....