TaxTMI 
TaxTMI 
2023 (5) TMI 1433
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....sistant Commissioner for the Respondent ORDER [Per Hon'ble Mr. P. Dinesha] This appeal is filed against the communication dated 19.04.2023 issued by the Office of the Principal Commissioner of Customs, Preventive Commissionerate, Chennai, whereby the lower authority has denied the request of the petitioner for cross-examination of witnesses. 2. The reason attributed in the impugned communic....
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....ent cannot be used since the same clearly amounts to violation of the principles of natural justice. 6.1 The Hon'ble Apex Court has, in the case of M/s. Andaman Timber Industries v. Commissioner of C.Ex., Kolkata-II [2015 (324) E.L.T. 641 (S.C.)], in clear terms, held as under: - "6. According to us, not allowing the assessee to cross-examine the witnesses by the Adjudicating Authority though t....
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....ealt 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 prices remain static. It was not for the Tribunal t....
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....we find that the co-ordinate CESTAT Benches in the following cases have entertained similar appeals and thereafter, have directed to permit cross-examination as requested therein:- (i) Vedanta Ltd. v. Commissioner of Customs, Tuticorin [2018 (364) E.L.T. 573 (Tri. - Chennai)] (ii) Ganpat Rai Shri Ram & Company v. Commissioner of Customs (Port), Kolkata [2020 (371) E.L.T. 601 (Tri. - Kol.)] (....