9911796707
TMI Blog2013 (12) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... d in favour of Assessee. - E/166,491,492/2005-EX(DB) - - - Dated:- 11-4-2013 - Archana Wadhwa And Rakesh Kumar, JJ. For the Appellants : Shri A N Haksar, Sr. Adv. and Sudhinder Singh, Adv. For the Respondent : Smt Ranjana Jha, Jt. CDR. PER : Archana Wadhwa After appreciating the submission made by both the sides, we are convinced that the impugned order stands passed in violation of principles of natural justice. The Commissioner is relying upon the statements of various persons recorded during the investigation. The appellant had made a request to put the said deponents 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, we note that the said decision is not applicable. 3. As against the above decision, ld. Sr. Advocate has been able to place before us number of decisions of the Hon'ble Supreme Court as also of various other cross examinations laying down that it is the duty of all the quasi judicial authorities adjudicating the matter that rules of natural justice are followed to secure justice or to prevent mis-carriage of justice. While dealing with the evidence of a witness, their lordship observed that the opportunity to prove the correctness or completeness of the return would, therefore, necessarily 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to be adjudged by allowing the cross examination of the deponents for which a proper opportunity is required to be given to them. 6. Ld. Advocate has also raised a plea that their total installed capacity if worked on the basis of 24 x 7 for 354 would not reach the production as alleged by the Revenue. 7. We find that the said plea was not taken before the Commissioner and inasmuch as we have proceeded to remand the matter, the appellant is at liberty to raise the above issue before the adjudicating authority. 8. At this stage, ld. Advocate has also drawn our attention to 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 Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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