2019 (4) TMI 1145

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....BER (TECHNICAL) Shri D.H. Nadkarni, Advocate, Shri C.S. Biradar, Advocate for Appellant Shri N.N. Prabhudesai, Supdt. (AR) for Respondent (Vice-Versa) ORDER Per: Dr. D.M. Misra Heard both sides. 2. These appeals are filed - one by the Revenue and three by the respective assessee challenging the respective impugned Orders-in-Appeal. 3. At the outset, the learned Advocate for th....

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....and penalty imposed on the respective appellant. It is his contention that while adjudicating the case the evidence in the form of statements recorded during the course of investigation, have been relied upon, but same were not subjected to cross-examination even though specially requested by them. It is his contention that such evidences cannot be considered in confirming the allegation of clande....

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....tion of the witnesses even though not allowed, the charge of clandestine removal could be established against the appellant. Therefore, it is his contention that the request for cross-examination of the witnesses has rightly been rejected by the adjudicating authority. 5. We have carefully considered the submissions advanced by both sides. We find that the Revenue, on the basis of investigation....

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....ned adjudicating authority did not accede to the said request and proceeded with the adjudication even though referred to and relied on such evidences in confirming the demand. We are of the view that such an approach is in gross-violation of principles of natural justice as held in a catena of cases including the judgment of Hon'ble Supreme Court in Andaman Timber Industries' case (supra). ....