2011 (4) TMI 1351 - HC - Central Excise

Summary

Issues:
1. Rejection of prayer for cross-examination of witnesses by the competent authority.

Analysis:
The High Court addressed the singular grievance raised in the writ petition, which was the rejection of the prayer for cross-examination of witnesses by the competent authority. The Court noted that this was the second round of litigation, referring to a previous order issued in a related case. The Court highlighted the procedural history, including the filing of affidavits and the granting of adjournments. The petitioner claimed inadequate opportunity for hearing and expressed readiness to file a comprehensive reply before the adjudicating authority. The respondent argued that the petitioner failed to appear despite notice. The Court set aside the order of the adjudicating authority and directed the petitioner to file a show cause reply by a specified date, emphasizing cooperation with the adjudicatory process. The Court stressed the importance of reasons in the adjudicating authority's order and the petitioner's right to appeal any adverse decision.

The petitioner's senior counsel contended that despite previous orders, the benefit of cross-examination had not been granted. The Court opined that the issue of non-examination of witnesses could be raised in the statutory appeal, refraining from commenting on the merits at the present stage. The Court clarified that statements in the show cause would be considered as prima facie facts, allowing the petitioner to respond and present all contentions for the adjudicating authority's consideration. Ultimately, the Court disposed of the writ petition with the provided reasons and directions, leaving the door open for further legal recourse through the statutory appeal process.