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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 ..... relied upon during the course of adjudication proceedings. In the case of adjudication proceedings for evasion of duty, the Department had recorded a large number of statements of various transporters, suppliers and other agencies, including those of the manufacturers, to establish that no goods were genuinely transported or received by the respondents. The attempt on the part of the Department was that various agencies through which the materials were alleged to have been transported did not support the version of the assessee. It was sought to be established that the vehicles were not the transport vehicles. Some of the vehicles never entered the State borders from outside. On such and other similar grounds, the Department desired to esta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant to come to a conclusion against them. As such, without going to the merits of the case, I am of the view that impugned order is liable to be set aside on the ground of violation of principles of natural justice and the matters need to be remanded for de novo consideration after observing principles of natural justice." 4. The matters were, therefore, placed before the third Member, who in his opinion dated July 17, 2012 concurred with the view of the Member (Judicial) and held and observed as under: "12. In my view, the Revenue's case in both these sets of appeals is mostly based upon the statements recorded of various persons and not on any corroborative evidences, as has been claimed. & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, without there being anything peculiar, the noticees were well within their right to seek cross-examination. 7. In the case of Telestar Travels (P.) Ltd. v. Special Director of Enforcement 2013 (289) E.L.T. 3 (SC), the Apex Court even while observing that in the proceedings under the Foreign Exchange Regulation Act, 1973, the Rules of procedure did not apply to such adjudication proceedings, observed that that does not mean that in a given situation, the cross-examination may not be permitted to test the veracity of deposition sought to be issued against a party against whom action is proposed to be taken. It was further observed that it was only when a deposition goes through the fire of cross-examination that a Court or a statutory au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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