2011 (4) TMI 513 - HC - Customs

Adjudication - Declining opportunity for cross-examination of witnesses - No doubt cross-examination is a valuable right, the effect of not permitting the cross-examination depends upon the facts and circumstances of each case - At this interim stage when decision on merits is yet to be taken, we do not find any ground to adjudicate upon the question whether absence of cross-examination will affect the case of the petitioner - Question can be examined at appropriate stage by the concerned authorities and by this Court, if necessary -The petition is disposed of accordingly.

Summary

Issues:
Quashing of letter denying cross-examination opportunity.

Analysis:
The petitioner sought the quashing of a letter dated 22-3-2011 issued by the Commissioner of Central Excise, Faridabad, which declined the opportunity for cross-examination of witnesses. The petitioner had received a show cause notice proposing to demand excise duty and deny cenvat credit based on certain grounds. The petitioner applied for cross-examination of department witnesses, which was disallowed. The petitioner argued that the denial of cross-examination was arbitrary and prejudicial. However, the court held that while cross-examination is a valuable right, its denial's impact depends on the case's specific facts and circumstances. Since the decision on merits was pending, the court found no grounds to determine the effect of the absence of cross-examination at that interim stage. The court decided to dispose of the petition without delving into the cross-examination issue, leaving it for consideration at a later stage by the relevant authorities or the court if necessary.