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TMI Blog2013 (7) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... or rejecting the request for cross-examination. - Decision in Telestar Travels (P.) Ltd. v. Special Director of Enforcement [2013 (2) TMI 396 - SUPREME COURT] followed - Decided in favor of Assessee. - Tax Appeal Nos. 269 & 273 of 2013 - - - Dated:- 28-3-2013 - AKIL KURESHI AND MS. SONIA GOKANI, JJ. For the Appellant : Darshan M. Parikh. ORDER:- PER : Akil Kureshi These Tax Appeals arise out of the judgment of the Customs Excise and Service Tax Appellate Tribunal, Ahmedabad (hereinafter referred to as 'the Tribunal') dated September 04, 2009. 2. The short issue pertains to the question whether the respective respondent in each Tax Appeal was entitled to cross-examine various witnesses whose statements the Department had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld a different opinion. She expressed the view that the cross-examination of transporters and other witnesses was essential. She, therefore, held and observed as under: "6. I find no reason to discriminate the present appellant from the other appellants similarly situate. Even if there is other evidence on record to uphold the findings of adjudicating authority, the fact that the principles of natural justice have been violated, is sufficient for the impugned order to be set aside. I may, here observe that, where even the impugned order is passed by the adjudicating authority without affording opportunity of personal hearing, the matters are being remanded, even though there may be sufficient evidence against the appellant to come to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t portion of the decision of the Member (Judicial), who earlier formed a Bench of the Tribunal. By virtue of such orders, the appeals should be placed before the adjudicating authority for de novo consideration for observing principles of natural justice. 6. In the facts and circumstances of the case, we are of the opinion that the Tribunal committed no error. Learned counsel Mr.Darshan Parikh was unable to counter the observations of the Tribunal that such cross-examination was asked for during the course of adjudication proceedings itself. If that be the position, when the Revenue is placing heavy reliance on certain statements of the witnesses recorded during the course of investigation, without there being anything peculiar, the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear to be justifiable and proper, inasmuch, as the persons listed at Sl. Nos.3, 4, 5, 7, 8, 17 and 18 are owners/drivers/authorized persons of Transport Co. and remaining persons are either suppliers of raw materials or are engaged in business of cheque discounting. The statements of the above persons were recorded during the course of investigation and based on the evidence brought on record, the impugned show cause notice was issued. Further, case records indicate, that at no point of time, they have retracted their statements. Moreover, the statements of the concerned persons have been recorded without threat, duress or coercion. Thus, the department has brought out the facts with corroborative evidences on record." 9. Merely because t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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