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TMI Blog2013 (12) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... nents to cross examination so that to test the veracity of the correctness of the said statements. However, the Commissioner has denied the cross examination on the ground that it was made after a period of two years from the date of issuance of the show cause notice and such a belated request cannot be accepted. We note that the show cause notice was issued in the year Feb. 2000. After comply of supply of relied upon documents, the appellant vide interim letter dated 24.10.2002 made a request from different witnesses for examination which request stands denied. 2. We find no merits in the reasons adjudicated by the Commissioner for denying the cross examination's request, which was made in the year 2002. He has passed the impugned order i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessarily carry with it the right to examine the witnesses and that would include equally the right to cross examine witnesses examined by Sales Tax Officer. This was so observed by Hon'ble Supreme Court in the case of State of Kerala Vs. K.T. Shaduli Grocery Dealer reported in AIR 1977 Supreme Court 1627. Similarly in the case of Laxman Exports Ltd. Vs. CCE reported in 2002 (143) ELT 21 (SC), it has been observed that inasmuch as the assessee specifically asked to cross examine the representatives to establish that the goods had been accounted for and appropriate duty had been paid, the impugned order had to be set aside and the matter is required to be remanded for de novo consideration. 4. In fact, we find that the above issue is no mor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the plea made by him as regards the supply of report by Delhi Commissioner as detailed in para-4 of his reply. He has further submitted that the Commissioner has also referred to the manufacturing process from some of the technical books and on going through the said books, we find that the same are not available on the relevant pages as mentioned by him. As the matter is being remanded, we direct the Commissioner to provide the copies of the relevant extracts from the technical books on which he intends to rely to the appellant so as to seek their comments on the same. 9. For all the reasons, detailed above, we deem it fit to set aside the impugned order and remand the matter to the Commissioner for fresh adjudication after observing the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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