2011 (4) TMI 1324

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....ONER   MR RJ OZA FOR THE RESPONDENT   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 t....

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....y approached the Adjudicating Officer, who offered Chemical 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 petitione....

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....roceedings arising out of the show cause notices in question. 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 aut....

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....are permitted to cross examine the Expert namely the Chemical Examiner, Custom House Laboratory, Kolkata , who may either be requested to remain present in person before the Adjudicating Authority for such purposes, or in the alternative, at the discretion of the Department, such cross examination may be conducted through Video Conferencing; if such facilities are available. It is further directed....