2022 (2) TMI 664

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....e along with the present case was made out including the one of the case of Atithi Gokul Automobile Works in which vide order No. A/10885-10886/2014 dated 01.05.2014, the matter was remanded. He request that this case may also be remanded to pass a fresh order after allowing the cross-examination. 3. Shri PVR Ramanan, learned Special Counsel appearing on behalf of the Revenue has no objection if the matter is remanded. 4. We have heard both sides and perused the record. We find that under the same set of facts, in a common investigation along with the present case, a case of Atithi Gokul Automobile Works was also made out . In the said case, this matter, vide order No. A/10885-10886/2014 dated 01.05.2014 was remanded by passing the follow....

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.... Chandra Motor Cycle House. > Shri Mansukh Patel, Proprietor, M/s Dattatrey Auto Centre, Rajkot > Shri Kasambhai Umarbhai Kaida, Proprietor, Kamal Auto Centre, Rajkot." 5. It can be seen from the above reproduced paragraph that the appellant had specifically stated that the demand raised are on the entries being of third party, cannot be applied directly to the appellant's case. We find that the appellant has specifically stated that they want cross-examination of the persons as indicated hereinabove. In our view, the adjudicating authority has not dealt with the question of granting of cross-examination in accordance with the law, in as much as the adjudicating authority has in a passing remark in Para 15.13 has stated that th....

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....tion of the witnesses." 6. In our considered view, the claim of the appellant in the facts and circumstances of this case, seems to be justified that there is a violation of principles of natural justice by not granting the cross-examination of the persons as is indicated by them in interim reply. 7. We agree that there is a violation of principles of natural justice due to there being no findings on either granting or rejection of the plea for cross-examination of the persons. 8. Accordingly, without expressing any opinion on the merits of the case, keeping all the issues open, we set aside the impugned order and remand the matter back to the adjudicating authority to reconsider the issue afresh. The adjudicating authority will gr....