TaxTMI 
TaxTMI 
2020 (12) TMI 648
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....as, learned Counsel appearing on behalf of the appellants submits that in the identical case in respect of the same witnesses, this Tribunal has allowed the appeal in the case of Kudrat Corporation vide order no. A/11131/2020 dated 29/07/2020. 3. Shri S.N. Gohil, learned Superintendent appearing on behalf of the Revenue placed reliance on the following judgments: (1) Commissioner vs. Systems and Components Pvt. Ltd. 2004(165) E.L.T. 136 (S.C) (2) Patel Engineering Ltd. vs. Union of India 2015 (323) ELT A73 (S.C) (3) Shyam Lal Biri Merchant vs Union of India 1993 (68) ELT 548 (All.) (4) Spenta Multimedia Pvt. Ltd. vs Commissioner of Customs, Nhava Sheva-II 2020 (371) E.L.T. 814 (Tri- Mubmai) (5) ....
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.... Raigad 2014- TIOL-CESTAT-Mum 3. We have heard both sides. We find that the identical case has been investigated and identical Show Cause Notice was issued in the case of Kudrat Corporation. In the said case also, the appellant had approached the Tribunal against the order rejecting cross examination of the same witnesses i.e. Shri Ashok Prasad, Assistant Professor, NIFT Delhi and Shri Bipin Kumar, Assistant Professor, IIT, Delhi who have given the expert technical opinion which were relied upon in the show cause notice and this Tribunal has allowed the cross examination vide order no. A/11131/2020 dated 29/07/2020 wherein this Tribunal has passed the following order: 4. We have heard both sides and perused the records. We fi....
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....ements under section 108 of the Customs Act, 1962 or taken their stand by way of letters. Shri Ashok Prasad and Shri Bipin Kumar have admittedly given the technical opinions which have been taken on record as evidence in the Show Cause Notice. Therefore, these evidences were used against the appellant. During the adjudication proceeding, any evidence can be admitted only when the witness is cross examined under section 138 B which is reproduced below: SECTION 138B. Relevancy of statements under certain circumstances. - (1) A statement made and signed by a person before any gazetted officer of customs during the course of any inquiry or proceeding under this Act shall be relevant, for the purpose of proving, in any prosecution for an offe....
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....in the present case, when the appellant have vehemently requested the cross examination of the witnesses. The Adjudicating Authority cannot have his own assumption and presumption that whether anything will come out from the process of cross examination. It is up to the defendant that whether the cross examination will help for his defence. The cross examination is a vital part of principles of natural justice. Therefore, we are of the view that the appellant should be allowed cross examination, the witnesses except the SIO. The SIO is part of the investigation and the Show Cause Notice has relied upon various statements, letters and opinions. Therefore, the cross of SIO is unwarranted. As per our above discussion, we hold that the learned ....