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TMI Blog2014 (1) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... nation of experts to the appellants. In any case, we find that even on 22.8.2012 the customs officers were tendered for cross examination and there was no reference of panch witnesses. Appellants have received fax message for cross examination only in the evening of 21.8.2012 intimating that the adjudicating authority has allowed cross examination which would be taken on 22.8.2012. One day prior notice for conducting cross examination cannot be held to be a sufficient notice to the advocate as also to the party who were located in Amritsar - Cross examination of the witnesses may require much more than 3 personal hearings and the Commissioner's reference to the provisions of the said section for justifying his passing of the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pinion of Committee of Cost Accountants. On the basis of the same, it was alleged that the appellants have overvalued their export products with malafide intention to claim higher drawback and gain benefit of excess exports. 3. Accordingly, the proceedings were initiated against them by way of issuance of show cause notice. It is seen that during adjudication process, the appellants vide their letter dated 23.5.2012 filed an interim reply making request for cross examination of panch witnesses, customs officers and experts upon whose opinion, Revenue has relied upon. After filing said interim reply, hearing was fixed on 9.7.2012 which was adjourned by the department itself on account of administrative exigencies. Thereafter another date w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other date be fixed. 4. The Commissioner, however, in para 21.3 of the impugned order held that on 22.8.2012, the hearing was fixed for cross examination and departmental officers appeared on that date so as to tender for cross examination. Inasmuch as the appellants did not appear to conduct cross examination on 22.8.2012, he proceeded to decide the issue on the basis of interim reply. 5. The contention of the ld.Advocate is that presuming though denying that on 22.8.2012, the hearing was fixed for cross examination even as per records of adjudicating authority only customs officers appeared and panch witnesses whose cross examination, he has allowed, did not cause appearance on 22.8.2012. In any case, the adjudicating authority should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax message for cross examination only in the evening of 21.8.2012 intimating that the adjudicating authority has allowed cross examination which would be taken on 22.8.2012. One day prior notice for conducting cross examination cannot be held to be a sufficient notice to the advocate as also to the party who were located in Amritsar. In any case, we find that according to the Commissioner himself 22.8.2012 was fixed for cross examination. He is under legal obligation to fix the date of personal hearing subsequent to the conclusion of cross examination. The Commissioner's observation that the provisions of section 122A mandate fixing of only 3 personal hearings cannot be appreciated. Inasmuch as reference to these personal hearings in the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. The appellants' request for cross examination of various persons would be considered by him and due intimation about the same would be given to the appellants well in advance so to enable them to cause appearance before him. 9. Before we part, we would like to observe that though only stay petitions are listed today but we have decided to take up the appeals itself and to dispose of the same on the short question of violation of natural justice principle, instead of keeping the same pending for years together and then to remand the same ultimately. By that time, it may be difficult for the Revenue to produce various concerned persons for cross examination. 10. All the stay petitions and appeals are disposed of in above terms. (Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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