2016 (12) TMI 1026

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....Sukhendu Bhattacharyya, Advocate for the Appellant No.2 Shri S.N. Mitra, AC(AR) for the Respondent (s) Per Shri H.K. Thakur. These Appeals have been filed against Order-in-Original No.28/CUS/CC(P)/WB/2007 dated 18.12.2007 under which penalties have been imposed upon the Appellants under Section 114 of the Customs Act, 1962 by the Commissioner of Customs(Prev.), West Bengal, Kolkata as Adj....

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....icating authority. Learned Advocate made the Bench go through para 38 on internal page 21 of the Order-in-Original dated 18.12.2007, where such a request for cross-examination of the witnesses was asked by the Appellant. 4. Shri S.N. Mitra, AC(AR) appeared on behalf of the Revenue and argued that Appellant Shri Prahlad Agarwal never co-operated with the investigation and the summons issued to h....

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.... the Adjudicating authority for making efforts to extend the cross-examination of the witnesses whose statements are relied upon by the investigation for penal action against the Appellant. Appeal of Shri Prahlad Agarwal is allowed by way of remand to the Adjudicating authority to decide the issue afresh after extending cross-examination of the relied upon witnesses and also by giving an opportuni....