2017 (3) TMI 1078

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....ikesh,  Advocates for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER The present appeal is filed by the appellant assessee against Order-in-Original No.02/COMM/Noida/2007 dated 31/01/2007. 2.   The issue in this appeal is whether the appellants who were manufacturing computers during the relevant period and selling the same and were raising s....

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....installation were provided, an opportunity of cross-examination of these customers has to be afforded to the appellants. Non-affording of the opportunity of the cross-examination goes against the principles of Natural Justice. The appellant have also brought on record various purchase orders which reflect that their customers had requested them to provide various technical services. A due consider....

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....re several other evidences showing that HCL collected additional amount in the garb of technical service charges towards price of computers. As far as cross-examination of witnesses is concerned, I observe that cross-examination in course of quasi-judicial proceedings is not a right. Cross examination is not a mandatory procedure to be accepted in all cases and failure to allow cross-examination w....

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....umstances, we hold that the impugned order is not sustainable as the same is not in accordance with the directions given by this Tribunal noticed hereinabove. We also take a notice that this is the 03^rd round of litigation before this Tribunal. Accordingly, we set aside the impugned order and allow the appeal. 7.  The learned counsel for the appellant had also made arguments on the point ....