2003 (4) TMI 156

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....(J) (Oral)]. - These are three appeals filed by the appellants with reference to the common impugned order dated 17-10-2002 passed by the Commissioner of Central Excise, Hyderabad. 2. Shri Dohipode appearing for the appellants, Shri Sai Kripa Exim (P) Ltd., & Others submitted that apart from the merits of the case, the impugned order suffers from denial of principles of natural justice inasmuch....

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....tted by him that in the circumstances of the case, when the cross-examination of the witness is denied their statements cannot be relied upon. 4. Heard Smt. Radha Arun, learned SDR for the Revenue who submitted that request made by the party to cross of co-noticees could not be allowed in view of the various decisions. 5. We have carefully considered the matter. We find that there is some fo....

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.... made by a co-noticee at the hearing without any supporting material on record, providing due opportunity to GTC to meet the same" with these observations, the Supreme Court has directed concerned Collector to decide the matter afresh on the basis of any other material obtained and also placed on record for the purpose of duly granting reasonable opportunity to GTC to produce evidence in rebuttal.....