2013 (2) TMI 703 - HC - Central Excise

Summary

Issues involved: Request for cross-examination of persons relied upon by the department, confirmation of duty demand and penalties without granting cross-examination.

Cross-examination request:
The petitioner requested to treat the reply as preliminary and reserve the right to file a final reply after cross-examining 28 persons mentioned in the reply. The Adjudicating Authority confirmed duty demand and penalties without granting cross-examination, despite noting the petitioner's intention to present the case further post cross-examination.

Judicial scrutiny:
The Court found it necessary to examine the issue in a writ petition, acknowledging the availability of statutory departmental remedy against the impugned order. The Court opined that the right to cross-examine may not be absolute and depends on the facts of each case. However, when such a request is made, the person has the right to have it considered.

Decision and directions:
The Court was prima facie of the opinion that the noticee has the right to request cross-examination, and the decision to grant it depends on the circumstances of the case. A notice was issued for the respondents to appear, and the impugned order was stayed, with direct service directed.