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Issues involved: Violation of principles of natural justice in cross-examination, non-consideration of evidence, application of mind by adjudicating authority, willingness of witness for cross-examination, justification of penalty, examination of documentary evidence.
Violation of principles of natural justice in cross-examination: The appellant requested cross-examination of a co-noticee, Shashikant Shah, to defend against allegations of diversion of goods. The adjudicating authority did not grant cross-examination, leading to a violation of natural justice as proper defense was denied. The authority's reliance on Shashikant's statement without offering him for cross-examination was highlighted, indicating a lack of fair opportunity for the appellants to present their case. Non-consideration of evidence: The appellant's evidence, including a consumption register, was not taken into account by the adjudicating authority. This failure to consider crucial evidence led to an incomplete assessment of the defense theory. The authority's alleged non-application of mind and lack of proper examination of the evidence raised concerns about the fairness of the decision-making process. Willingness of witness for cross-examination: Shashikant Shah, the co-noticee, expressed willingness for cross-examination during the proceedings. However, the timing and circumstances of this change of stance raised doubts about the genuineness of the offer, with arguments presented regarding the credibility and bona fide nature of the witness's sudden willingness. Justification of penalty: The penalty imposed on Shashikant Shah was defended based on his role in the diversion of goods and his receipt of a significant amount. The respondent argued for the validity of the penalty, emphasizing the evidence available on record to support the imposition of penalties on the involved parties. Examination of documentary evidence: The documentary evidence provided by the appellants, such as the consumption register, was not thoroughly examined by the adjudicating authority. The lack of detailed scrutiny and a speaking order regarding this evidence raised concerns about the completeness of the decision-making process. The Appellate Tribunal decided to remand the matter specifically for the examination of the documentary evidence presented by the appellants. Conclusion: The Appellate Tribunal set aside the order of the authority below and remanded the matter for further examination of the documentary evidence. Both the appeals were allowed by way of remand, emphasizing the need for a fair hearing without unnecessary adjournments.
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