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TMI Blog2013 (10) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... d as to why he has taken six years' time to make an application for release of cash and has relied upon the provisions which are not attracted in the case - the Commissioner of Central Excise, has not rejected the application for release of cash - He has only deferred the application until the adjudication is complete - the petitioner had not filed the reply to the show cause notice for last five years, there is no reason to interfere in the matter – Decided against Petitioner. X X X X Extracts X X X X X X X X Extracts X X X X ..... ded and relied upon to issue the show cause notice, are liable to be examined at that stage. If the Revenue choose not to examine any witnesses in adjudication, their statements cannot be considered as evidence. However, if the Revenue choose to rely on the statements, then in that event, the persons whose statements are relied upon have to be made available for cross examination for the evidence or statement to be considered. 17. We are, therefore, clearly of the opinion that there is no right, procedurally or substantively or in compliance with natural justice and fair play, to make available the witnesses whose statements were recorded, for cross examination before the reply to the show cause notice is filed and before adjudication comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of, accordingly." 5. Learned counsels appearing for the respondents would submit that the provision of Section 110A of the Customs Act, 1962 has not been made applicable for release of seized goods under Section 110 of the Customs Act,1962 by the Central Excise Authorities as under Section 12 of the Central Excise Act,1944 the notifications have been issued. These notifications, however, had not attracted the provision of Section 110A of the Customs Act, 1962 for release of any goods, documents or things seized under Section 110. He submits that in any case the application for release of cash has not been dismissed. It has only been deferred until the adjudication of the matter. 6. We may point out here that in the earlier writ petition a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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