TaxTMI 
TaxTMI 
2002 (1) TMI 165
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....d that it manufactured and cleared quantities of tobacco without paying the duty due thereupon. Penalties have been imposed on it under Rule 173 and on its partner under Rule 209A on the ground that they purchased or otherwise acquired this non-duty paid tobacco. 3. In response to the show cause notice that was issued, R.K. Patel & Co. had by its letter dated 29-5-2000, asked for cross-examination of 21 persons. The letter containing this request pointed out that the demand for duty was based only on statements of these persons. The annexure to the letter also indicated, briefly and clearly, the reasons for which cross examination of each of them was required. The Commissioner accepted the request. The letter dated 9-6-2000 of the Superint....
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....er appellants appears to us to be eminently reasonable. This is that once the Commissioner has accepted the request for cross examination, he could not, in the middle of the proceedings, suddenly reverse his decision. The letter of the Commissioner does not disclose why he abruptly decided to terminate the cross examination going on. It does not disclose that, after genuine efforts made by the department, the witnesses really could not be found. Counsel points out that this would in any case not apply to the two departmental officers. They were very much within the control of the Commissioner and were required to obey the orders issued by him. 5. The Commissioner does not even attempt to offer an explanation for his rather strange co....