2008 (9) TMI 811

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..... Appellant. Shri Manish Mohan, SDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - These are two stay applications filed by Shri Anil Pannalal Sarogi on whom penalty of Rs. 2,00,000/- has been imposed and the other Shri Suresh Sharma alias Rameshbhai on whom a penalty of Rs. 5,00,000/- has been imposed. After hearing stay applications for some time we find that a plea of denial o .....

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..... ri Suresh Sharma in importation and clearance of the above consignments. 3. The main grievance of the appellant Shri Suresh Sharma is that he has asked for cross-examination of persons whose statements has been relied upon by the department viz. Shri Anil Pannalal Sarogi - Ex-Director of M/s. Krishna Movers (P) Ltd., Shri Eknath Thube - Director of M/s. Krishna Movers, Shri Gagandeep Singh - .....

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..... mar Biswas v. UOI - 1996 (63) ECR 564 and in the case of Kanungo & Co. v. Collector of Customs - 1983 (13) E.L.T. 1486 (S.C.) wherein Hon'ble Supreme Court has held that the witnesses who have given evidence/statements and information to the Customs Officer cannot be allowed to be cross-examined. It was submitted that cross examination cannot be denied on this ground and the decision of Hon'ble Su .....

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..... atural justice by providing cross-examination of the persons concerned and to pass a reasoned order thereafter. 4. We have considered the submissions. 5. We find that cross-examination of co-noticees has been denied by adjudicating authority simply on the ground that the appellate Shri Suresh Sharma has not responded to the summon issued earlier which cannot be a valid ground as once t .....

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..... o the two appellants before us and remand the matter back to Commissioner for de novo adjudication after granting cross-examination of co-noticees as requested by the appellants and after affording an opportunity of hearing to the appellants. The appellants shall co-operate in the proceedings before the Commissioner. 6. The appeals are thus allowed by way of remand. (Pronounced in open Cour .....

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