TaxTMI 
TaxTMI 
2020 (12) TMI 648
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.... 07/11/2019. 2. Shri K.I. Vyas, 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 o....
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....nbsp; In Re: G Subramanian 2002 (142) ELT 224 (G.O.I.) (20) Patel Engineering Ltd. vs Union of India 2014 (307) ELT 862 (Bom) (21) Simco Paints Inds. Vs Commr. of 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 a....
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....hood of delay in adjudicating proceeding, the cross examination can be denied. There is no shortcut in the adjudication process. It is a fact on record that except SIO, all other persons have either given the statements 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)....
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....he statement should be admitted in evidence in the interests of justice. In the above section, no exception is provided or any discretion is provided for the Adjudicating Authority to allow or not to allow the cross examination. Particularly, 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 wi....