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TMI Blog2010 (12) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... mine the persons whose evidence and/or statements were said to have been relied on - In spite of this point being taken it has come to our notice that the learned Tribunal has not dealt with on this aspect - Hence, the Tribunal should have scrupulously examined whether the deposition of the witnesses was relied on by the first authority while passing order of adjudication - At the outset the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the following points :- (i) Whether the said impugned order dated 3rd June, 2010 was passed by the Learned Tribunal and the order dated 19th May, 2009 was passed by the Commissioner in gross violation of principles of Natural Justice? (ii) Whether the said impugned order dated 3rd June, 2010 is baseless, malicious, perverse and has been passed in gross violation of Regulation 23(4) of the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cross-examine the persons whose evidence and/or statements were said to have been relied on. In spite of this point being taken it has come to our notice that the learned Tribunal has not dealt with on this aspect. According to us the Learned Tribunal should have scrupulously examined whether the deposition of the witnesses was relied on by the first authority while passing order of adjudication. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal succeeds and impugned judgment and order of the Learned Tribunal is set aside. We accordingly direct the Learned Tribunal to decide afresh firstly after making an enquiry whether statement and/or deposition of any person or persons was relied on by the first authority in decision making process, secondly, whether the appellant was given a chance to cross-examine either on request or witho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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