2017 (2) TMI 962

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....epted their request for cross examination and have dismissed the request without giving any findings; hence the matter needs to be reconsidered by the adjudicating authority. He would draw our attention to the fact that in paragraph number 3.13 in "discussion and the finding" portion of the Order-in-Original, the adjudicating authority has clearly recorded that statements were recorded from various persons are relied upon. It is his submission that the adjudicating authority has dismissed summararily the request for cross examination. He would submit that in an identically placed appellant arising out of the very same Order-in-Original was in appeal before the Tribunal in appeal number C/535 & 536/07 which was allowed by way of remand vide ....

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....mbai[Final Order No. A/93557-93561/16/CB dated 20-10-2016]. iii. Shri. Chatru Singh, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order.  He further submits that there are corroborative evidences on the basis of which it is established that these appellants were indulged in the fraudulent import therefore there was no necessity to give cross examination of other witnesses. He placed reliance on the following judgments: (a) Naresh J. Sukhawani Vs. Union of India[1996(83) ELT 258(S.C.)] (b) Gulam Hussain Shaikh Chougule Vs. S. Reynolds, Supd. Of Cus, Marmgoa[2001(134) ELT 3(S.C.)] (c) International Electron devices Ltd. Vs. Commr, of Cus, New....