9911796707
TMI Blog2009 (12) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... were found in short. Thereafter a show cause notice was issued and proceeding in consequence of the search operation is going on. The petitioner raised a grievance that the department should produce the witnesses who were responsible for making the weighment, as according to the goods were not weighted properly. Held that- we do not find that it is a fit case to interfere at this stage of the proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the nature of mandamus directing the respondent No. 2/Commissioner, Customs and Central Excise, Ghaziabad to allow cross examination of witnesses including Excise Officers who were present at the time of search on 6th March, 2006 and who had carried out the weighment process during the search. The facts may be noticed in brief. 2 . On 6-3-2006 a team of Central Excise Officers from Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in order to serve the principle of natural justice, he should get an opportunity to cross examine the witnesses of the weighment in which the difference in book stock and physical stock was detected. In view of said judgement the petitioner filed applications for cross examination of certain witnesses. By the impugned orders dated 30-10-2009 and 17-11-2009 the said applications have been dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner, we do not find that it is a fit case to interfere at this stage of the proceeding. If the department fails to produce material witnesses, an adverse inference as permissible under law would be drawn against it. It is the choice of the department to produce or not to produce the material witnesses. If the parties are not interested to produce a wit ness, the Court cannot compel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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