Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2020 (11) TMI 433

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Amandeep Kumar, Authorised Representative for the Respondent ORDER The appellant is in appeal against the impugned order wherein the adjudicating authority has held that the cross examination of Shri Vinod Kumar Gupta and Shri Gurmeet Singh cannot be acceded to. Further, the request of cross examination on the persons, namely, Shri Ravinder Sachdeva and Shri Satish Kumar can be conside....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rsons is very necessary to arrive at the decision to decide the issue. As without any reasons, the cross examination has been denied, therefore, there is a violation of principle of natural justice. Hence, the impugned order is to be set-aside and the adjudicating authority with directed to give cross examination of the persons sought by the appellant. To support, he relied on the following decisi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....maintainable before this Tribunal as per the said provisions any person to file appeal before this Tribunal against a decision or order passed by the adjudicating authority. Admittedly, the intimation given by the Superintendent adjudication is on behalf of the adjudicating authority only, therefore, I hold that the appeal is maintainable before this Tribunal. Accordingly, the preliminary obj....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gning any reasons, therefore, the arguments made by the Ld. AR are futile as the impugned order for rejection of cross examination is not a speaking order. The way of working of the adjudicating authority cannot be appreciated in these terms. Therefore, I do not find any merit in rejecting the request of cross examination without assigning any reasons. 8. In view of the above, I set-aside the i....