2017 (2) TMI 1202

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....DER Affidavit of service filed in Court be kept with the record. The petitioner assails an order dated September 26, 2016 passed by the Commissioner of Central Excise. Learned advocate for the petitioner submits that the impugned order is vitiated due to procedural illegality and misconduct of the proceedings. He submits that an opportunity to cross-examine the witness was not given to th....

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....dings. Learned advocate for the petitioner in reply submits that the writ petition referred to by the department in the impugned order relates to another proceeding and that, there the petitioner was granted leave to cross-examine the witness, which leave was availed of by the petitioner. I have considered the rival contentions of the appearing parties and the materials made available on rec....

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....tements made by such witness were under a particular section of an Act of Parliament and that such statements were made without any threat, duress or coercion. In an adversarial proceeding a party is entitled to cross-examine the witness produced by the other party. Such right has been denied to the petitioner. The reasons for denial of such right are not acceptable. In such circumstances th....