2022 (3) TMI 336

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..... Sukalpa Seal ...for the respondent ORDER Heard learned counsel appearing for the parties. In this writ petition, petitioner has challenged the impugned adjudication proceedings on the grounds of violation of principle natural justice by not allowing the him to cross-examine the witnesses upon whose statements the respondent-adjudicating authority has relied against the petitioner. It is....

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....was denied to cross-examine those witnesses. The petitioner in support of his contention has relied on a decision of the Supreme Court in the case of Andaman Timber Industries -vs- Commissioner of Central Excise, Kolkata-II, reported in (2016) 15 SCC 785, particularly para.6 of the aforesaid decision which is quoted below:- "According to us, not allowing the assessee to cross-examine the ....

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....was granted and the aforesaid plea is not even dealt with by the adjudicating authority. As far as the Tribunal is concerned, we find that rejection of this plea is totally untenable. The Tribunal has simply stated that cross-examination of the said dealers could not have brought out any material which would not be in possession of the appellant themselves to explain as to why their ex-factory pri....