2015 (9) TMI 409 - HC - Central Excise

Violation of the principles of natural justice - Cross examination opportunity not given - Held that - Court finds that the case put up by the petitioner is not liable to be entertained in view of the law declared by the Apex Court as per the decision Telestar Travels Pvt. Ltd. v. Special Director of Enforcement cited 2013 (2) TMI 396 - SUPREME COURT . In the said circumstance, interference is declined and the writ petition is dismissed - Decided against Assessee.

Summary

Issues:
Challenge to denial of opportunity for cross-examination of witnesses, violation of principles of natural justice, adherence to statutory prescription, reliance on Apex Court decision.

Analysis:
The petitioner challenged the denial of the opportunity to cross-examine witnesses, claiming a violation of natural justice, leading to prejudice. The respondents, however, contended that the proceedings were conducted in accordance with statutory requirements, providing ample opportunity to review documents and shape the case. They argued that no legal provisions were breached, citing an Apex Court decision (Telestar Travels Pvt. Ltd. v. Special Director of Enforcement 2013) to support their position. The Apex Court's decision emphasized the importance of disclosure of documents to the appellants, allowing them to rebut and explain, constituting substantial compliance with natural justice principles.

The Court, after considering both arguments, found that the petitioner's case could not be entertained based on the legal precedent established by the Apex Court. Consequently, the Court declined interference and dismissed the writ petition. It was noted that the proceedings were yet to be finalized, with only the opportunity for cross-examination of witnesses being denied as per Ext.P7. Therefore, the 2nd respondent was granted an additional month to conclude the proceedings.