2018 (9) TMI 1679

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....hik Dey, Adv And Mr. K.K. Maiti, Adv. Ms. Sanjukta Gupta, Adv. for Customs & central Excise. ORDER The Court:-An order in original dated May 31, 1018 is under challenge in the present writ petition. Learned Advocate for the petitioner submits that, impugned order stands vitiated by breach of the principles of natural justice. He relies upon judgement and order dated August 28, 2018 passed in W....

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....ugned order. Learned Advocate appearing for the respondents submits, the petitioner did not indicate the reason as to why the cross-examination was required. Moreover, the petitioner was acting jointly with some other persons. In an adjudication proceeding which is adversarial in nature, a party adducing evidence through a natural person is required to allow cross-examination of such natural per....

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....ough a natural person, it results in a corresponding right to the opposite party in such adversarial proceeding to crossexamine such natural person. In absence of such cross-examination being allowed or facilitated the evidence given by such natural person has no evidentiary value and cannot relied upon. The adjudicating authority not having considered the request for grant of crossexamination of ....