2021 (2) TMI 206

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....Show Cause Notice F.No. DRI/AZUI/GI/Enq-06(Int-09)/2018 dated 18.02.2019 issued amongst other to the appellant. 2. Shri Devashish Trivedi, Learned Counsel appearing on the behalf of the appellant submits that the Show Cause Notice relied upon the valuation report given by Shri Bhaskar Bhatt, Chartered Engineer therefore, which according to the appellant is incorrect. Therefore appellant seeks cross examination of Chartered Engineer. He submits that as regard DRI officers they have recorded the statement under pressure, threat, and duress. The officers have not taken into consideration all the documents shown to them. The value of the goods was inflated multifold. For these reasons Cross-examination of the officers was sought for. He plac....

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....t. Ltd. V/s. Commissioner of Central Excise, Lucknow reported at 2012 (278) ELT A143 (SC) 3. On behalf of the revenue, Shri S.N Gohil, Learned Superintendent (Authorized Representative) reiterates the reasons in the order passed by the Commissioner for denying the Cross-Examination. He also submitted a written submission dated 11.01.2021 along with various judgments which has been taken on record. 4. We have heard both sides and perused the records. We find that the limited issue in the present case is that the appellant's request for Cross- Examining three DRI Officers and One Mr. Bhaskar Bhatt, Chartered Engineer should be allowed or not. As per the facts in the Show Cause Notice , the report given by Shri Bhaskar Bhatt, Chartered E....

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....y a person as a witness must be examined, then only the same can be admitted in evidences. In the present case the valuation report given by Chartered Engineer, Shri Bhaskar Bhatt has been relied upon in the Show Cause Notice and considered as one of the important witnesses. Therefore, it is mandatory on the part of the adjudicating authority to allow the Cross- Examination of Shri Bhaskar Bhatt, Chartered Engineer in terms of section 138B as discussed above. 4.2 As regard, the appellant seeking Cross- Examination of three DRI Officers, the reason given by the appellant is not convincing to us for the reasons that as regard allegation of the appellant that the officer have recorded the statement under duress threat and pressure. It is up....