9911796707
TMI Blog2011 (3) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- It is an admitted fact that the adjudication order has been passed without taking into consideration that the appellants have not received the relied upon documents. In fact, relied upon documents is to be supplied to the appellants, which is in violation of principles of natural justice. Moreover, the appellants were also not given opportunity to cross-examine the pancha witnesses. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of 'electrical relays' falling under Tariff Heading 8536 41 00 and 8536 49 00 of the Central Excise Tariff Act, 1985 is to be done under Section 4 of the Central Excise Act, 1944 as claimed by the appellants, or under Section 4A of the Act as held by the lower authorities. This is the second round of litigation. In the earlier round of litigation, the appellants filed appeals before the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders are in gross violation of principles of natural justice and hence the matter requires to be sent back to the original adjudicating authority to decide the matter afresh. 4. On the other hand, the learned DR submitted that the appellants themselves could not come forward to collect the relied upon documents and the adjudicating authority has dealt the issue as to why the pancha witnesses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amine the pancha witnesses. Therefore, the matter needs fresh examination of the issue by the adjudicating authority by supplying the relied upon documents to the appellants and also giving them an opportunity for cross-examination of the pancha witnesses. The appellants to approach the adjudicating authority within one month from today to collect the relied upon documents. Thereafter, the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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