2017 (3) TMI 226

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....llant Shri S.V. Nair, AC (AR) for the respondent Per: Ramesh Nair This appeal is against the order of the Principal Commissioner communicated by the Additional Commissioner by which the request of the appellant for cross examination of the witnesses whose statements were relied upon in the show-cause notice was rejected. 2. Ms. Lalita S. Phadke, ld. counsel along with Mr. Sanket S. Lel....

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....e records, we find that the appellants have requested for cross examination of the witnesses whose statements were recorded and the same were relied upon for issuance of the show-cause notice. As per Section 9B of Central Excise Act, 1944 even if the cross examination is not asked for it is obligatory on the part of the adjudicating authority to cross examine the persons whose statements were reco....