TaxTMI 
TaxTMI 
2016 (4) TMI 1074
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....d communication which reads as under: "Please refer to your letter dated 04.07.2015 and also the Personal Hearing held on 04.08.2015 on the subject matter whereby Cross examination of certain persons had been sought for. The adjudicating authority has analysed your request and has observed that the subject notice was not issued solely based on the statements of these persons. Allowing of cross-examination is absolute discretion of Adjudicating Authority upon analysing the facts and circumstances involved in the case. In judicial and quasi- judicial proceedings, statements of concerned persons are recorded before the competent officer, which forms evidence in offences committed by them under those laws. However, such persons are given l....
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....mination was made so that the petitioners can file final reply after such cross examination was granted. 3. On the other hand, learned counsel Shri Ravani for the Department opposed the petition and submitted that cross-examination of witnesses is not a matter of right. For valid reasons, it is always open for the adjudicating authority to refuse to grant such permission since the adjudication proceedings are not legal proceedings before a Court of law. 4. It is not the case of the respondents that the adjudicating authority wishes to place no reliance on the statements of witnesses for whom the petitioners have sought cross examination. That being the case, the petitioners would have a right to cross examine such witnesses except in exce....
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....he adjudicating authority for denying such cross examination are that the witnesses have not retracted their statements. These statements made by the Customs authority which are admissible in evidence stand valid. He also opined that, in the notice he has not specified the facts which may be brought before the adjudicating authority subsequent to cross examination of these witnesses if allowed. Both the reasons cited by the adjudicating authority are completely baseless. Merely because, the concerned witnesses have not retracted their statements would not be a ground to deny cross examination. In fact, this reason does not even take care of the evidence of the expert witnesses. Further what material can the petitioner bring on record throug....