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TMI Blog2009 (10) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Rakesh Kumar, Member (T) Shri C. Hari Shankar with S. Sunil, Advocates, for the Appellant. Shri B.L. Soni, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - All these appeals are taken up for hearing in terms of the order passed in Stay Application Nos. 2055 to 2057 of 2009. 2. Heard. 3. Since common question of law and facts arises in all these appeals, they were heard together and are being disposed of by this common order. 4. Though the impugned order is sought to be challenged on various grounds, it is not necessary to address to all those grounds and suffice to refer to only one ground, namely, failure on the part of the adjudicating authority to comply with the basic princi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants while drawing our attention to the order passed by the Tribunal earlier while remanding the matter and to para 19 of the impugned order, submitted that, in spite of specific request by the appellants to allow the appellants to cross-examine the proprietor of the supplying units in respect of the letters on the basis of which the demand has been confirmed against the appellants, the adjudicating authority refused to grant such request solely on the ground that the order passed by the Tribunal did not give such a direction to the Commissioner. Indeed the observations in the impugned order in that regards read thus : "Further, the appellant have insisted upon cross-examination of the suppliers and that of the Central Excise Officers o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the copies thereof should be furnished to the assessee and the assessee thereupon had requested for cross-examination of the author(s) of such letters, it was obligatory for the adjudicating authority to allow such request as it was within the relm of principles of natural justice which was required to be complied with by the adjudicating authority in order to enable such authority to rely upon such documents to arrive at a final decision based on such documents. It is not in dispute that the impugned order clearly discloses reliance upon such documents to fix the duty liability upon the appellants. Once it is made clear that those documents, which are essentially private documents, were relied upon to fix the duty liability upon the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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