2013 (12) TMI 700

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..... , the Ld. Consultant for the applicant had submitted that the applicants are engaged in the manufacture of Pig Iron falling under Chapter Heading 72 of CETA, 1985. He has submitted that on the basis of certain documents in the form of rough exercise note books recovered/seized from the premises of M/s. Rana Roadways, they were charged with removal of Pig Iron of 5000 MT (Approx.) from their factor .....

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..... ng the cross-examination. This has resulted gross violation of principles of natural justice. 2. The Ld. A.R. submitted that except the evidence of the documents recovered from the premises of transporter M/s. Rana Roadways and the statement of its proprietor admitting that he had engaged his vehicles in the movement of goods, there is no other evidence nor any acceptance by the applicant nor any .....

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..... re not allowed cross-examination of the person concerned as requested by them repeatedly during the course of adjudication proceeding, on the ground that Applicant should not be allowed to build their defence by such examination. In these circumstances, prima facie, we find merit in the argument of the Ld. Consultant, that there is violation of principles of natural justice. Thus the applicants ar .....

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