Court Sets Aside Order Due to Lack of Cross-Examination in Goods Classification Case; Violates Natural Justice Principles.

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....Wrong classification of goods - Cigar or Cigarette - cross-examination of witnesses - it is incumbent on the adjudicating authority to cross examine the persons whose statements were recorded by the investigating agency, only thereafter such statements can be used for adjudication of the SCN - Since admittedly cross examination of 17 persons has refused, there is clear violation of principles of natural justice - impugned order set aside the remanded....