2016 (4) TMI 1216

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.... Kumar Singh, Counsel, for the Respondent. ORDER M/s. Hindustan Mint & Agro Products (P) Ltd. is a company engaged in manufacturing of Menthol Crystal, Menthol Powder, De-mentholised Oil (DMO), Peppermint Oil, Spearmint Oil, Terpine Oil, etc. It is registered under the Central Excise Act, 1944. On 21 January, 2006, a team of officers of Central Excise Department (Preventive) searched the reg....

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....Us and also demanded cross-examination of certain persons. The grievance of the petitioners basically is that the request made by the petitioners has not been considered and neither the information sought for by the petitioners has been made available nor the petitioners have been granted permission to cross-examine certain persons. 2. Shri S.D. Singh, learned Senior Counsel appearing for ....

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....L.T. 641 (S.C.) and a judgment of Division Bench of this Court in Novamet Industries v. Union of India, 2008 (227) E.L.T. 363 (All.) = 2009 (13) S.T.R. 108 (All.). 3. Shri B.K.S. Rabhuvanshi, learned counsel appearing for the respondents has, however, submitted that a reply was sent to the petitioners by the Assistant Commissioner (Adjudication) at Chandigarh and in case the petitioners ar....

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....manner. The Supreme Court in Andaman Timber Industries (supra) in Paragraph 6 dealt with the issue relating to cross-examination of witnesses by the assessee. 6. In the facts and circumstances of the case, it would be appropriate for the adjudicating authority at Chandigarh to examine the issues raised by the petitioners afresh. For this purpose, the petitioners may file an application bef....