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TMI Blog2014 (4) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... ng their stand. The statement of said two persons is different when they are before the authorities and subsequent retraction when they are free and away from the officers. In these circumstances, it was required that these persons were tendered for cross examination. As such, we set aside the impugned order and remand the matter to original adjudicating authority to re-adjudicate the issue after allowing cross examination of Shri Roshan Lal as also of Shri Pawan Kumar. Appellant is free to make a request for cross examination of other persons, whose statements are being relied upon by the revenue in support of their case - Decided in favour of assessee. - Appeal No. 3045-3049, 3066 of 2012 - - - Dated:- 28-1-2013 - Ms. Archana Wadhwa a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assumption and presumptions. 2. Learned Jt. CDR submits that statement of M/s. Roshan Lal who has clearly deposed that entire procurement was being done by M/s. Lachhman Dass Amar Nath and only bills were being raised in the name of M/s. Roshan Lal. Further, these two deposed to have clearly made payment of tobacco which was given to M/s. Lachhman Dass Amar Nath by M/s. Roshan Lal who have deposited the same in banks and issuing cheque from the bank account. 3. At this stage, we note that the entire case of the Revenue is based upon the statement of Shri Roshan Lal, which was subsequently retracted by him. Again Shri Roshan Lal was summoned by the officers where again he gave a letter against M/s. Lachhman Dass Amar Nath repeating the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction when they are free and away from the officers. In these circumstances, it was required that these persons were tendered for cross examination. As such, we set aside the impugned order and remand the matter to original adjudicating authority to re-adjudicate the issue after allowing cross examination of Shri Roshan Lal as also of Shri Pawan Kumar. Appellant is free to make a request for cross examination of other persons, whose statements are being relied upon by the revenue in support of their case. 6. We make it clear that we have not expressed any opinion on the merits of the case and impugned orders are set aside only on the basic principle of violation of natural justice. The adjudicating authority is free to decide the matter a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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