2024 (2) TMI 300 - HC - Central Excise

Violation of principles of natural justice - permission of cross-examination of witnesses whose statements are sought to be relied upon - HELD THAT - The Counsel for the respective parties do not dispute that in context of the impugned order under challenge in this petition i.e. dated 4-9-2020, this Court in case of a co-noticee by an order in GYSCOAL ALLOYS LTD. ORS. VERSUS UNION OF INDIA ANR. 2023 (2) TMI 777 - GUJARAT HIGH COURT has quashed and set aside the order and issued directions holding that The authority concerned is seeking to rely upon certain statements following the various decisions of this Court, the dialect of which is not necessary and the decision of the Apex Court is sufficient enough to bring to the fore the requirement of permitting the cross-examination of witnesses whose statements are sought to be relied upon by the authorities. Petition allowed.

Summary

Issues Involved:
The issues involved in the judgment include quashing and setting aside of an order dated 4-9-2020, and the issuance of directions regarding permitting cross-examination of witnesses and expediting the adjudication process.

Quashing of Order and Issuance of Directions:
The High Court, in a similar case dated 15-2-2023, had quashed and set aside the impugned order and issued directions regarding the cross-examination of witnesses. The Court emphasized the requirement of permitting cross-examination based on the decisions of the Apex Court. Consequently, the impugned order was quashed and set aside, and the matters were remitted to the authority for further proceedings. The authority was directed to provide an opportunity for personal hearing within two weeks, and the issue of cross-examination was to be decided within two weeks thereafter. The entire adjudication process was to be expedited, with cooperation required from all parties involved.

Decision in the Present Case:
The petition in the present case was allowed in line with the directions issued in a previous judgment dated 15-2-2023. The directions from the earlier judgment were deemed applicable to the present petitioner as well. As a result, the rule was made absolute in favor of the petitioner based on the directions issued in the previous case.

This summary provides a detailed overview of the issues involved in the judgment, the quashing of the order, and the specific directions issued by the High Court for the cross-examination of witnesses and expediting the adjudication process.