2011 (4) TMI 1324

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....NDENT ORAL ORDER (Per : HONOURABLE MR.JUSTICE AKIL KURESHI) Petitioners are facing proceedings under the Central Excise Act, 1944 . Pursuant to several show cause notices, one of them being dated 5th December 2008; annexed as Annexure- A to SCA No. 2072 of 20011, they are called upon to explain why on account alleged mis-declaration of the excisable article, they should not be asked to pay d....

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....ical Examiner for cross examination by the petitioners. Subsequently, however, it is the case of the petitioners that on transfer, the said Officer changed. New Officer took a stand that no such cross examination is necessary. He, therefore, directed the petitioners to file their final response and to conclude the proceedings. The petitioners simultaneously desired to cross examine certain Offici....

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.... In response to the notices issued, learned counsel Mr. R.J Oza appeared for the Department. At the outset, we may record that the counsel for the petitioners did not press for the request for cross examination of the departmental officers, keeping open all the contentions in this regard open - to be argued before the departmental authorities. In that view of the matter, we close this issue witho....