2004 (1) TMI 477

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..... e, for the Appellant. Shri A. Chopra, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. After hearing the stay application for some time it transpired that the main appeal could be taken up for disposal on a very small point of non compliance of the principle of natural justice. Therefore after waiver of pre-deposit and with the consent of both sides, the main appeal is .....

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..... ssioner s finding that no cross-examination of the persons whose testimony was recorded not sought does not appear to be correct on facts. The grant of cross examination especially in cases made out of clandestine removal, i.e. unaccounted manufacture, based on various documents statements enclosed by the investigators would require the testimony to be tested in cross examination. In any case, rea .....

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..... o a conclusion that the appellants could co-relate the same before someone else and therefore there would be unaccounted production and non duty paid clearance cannot be upheld. 5. In view of our findings, we set aside the order and remand the matter back to the Commissioner to be adjudicated after extending a reasonable opportunities to the appellants who shall be free to make submissions on al .....

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