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TMI Blog2014 (9) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... unsels Shri P.M. Dave, Shri Swapnendu Mishra and Shri Anand Nainawati appeared on behalf of the appellants. 4. Ld. Counsel Shri P.M. Dave submits that the adjudicating authority has not followed the principles of natural justice while passing the impugned order in as much as he has not granted them cross-examination of the persons on whose statements he has relied upon. It is requested that in the case in hand, statements of brokers and transporters were relied upon by the adjudicating authority to hold against the appellant to hold that they have availed in-eligible CENVAT Credit. It is also his submission that the adjudicating authority has relied upon the Order-in-Original which has been passed in respect of M/s Bhilosa Industries Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Having heard? learned counsel for the parties, we are inclined to interfere on the short ground of serious breach of principles of natural justice in the process of passing final order of adjudication. We say so because the adjudicating authority, though categorically informed by the representative of the petitioners that the petitioners are serious about exercise of their right to cross-examination and further that any meaningful participation in the adjudicating proceedings can take place only after such cross-examination is granted, the authority proceeded to decide such request only along with the final order of adjudication. Whether the petitioners had a right to seek cross-examination in the facts of the present case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application/request letter for granting cross-examination of the named witnesses. We are conscious that the Commissioner has already decided such an issue, however, since we are quashing the order, this part of the order would also not survive and hence, the requirement of a fresh order. We are informed that the same officer continues to hold the office of the Commissioner of Customs & Central Excise, Surat-II. It would therefore, be not necessary to separately hear the petition once again before passing any such order. This would, however, not preclude the Commissioner from requiring the petitioners to show relevance for seeking cross-examination of the witnesses. 7. In our considered view, the reasoning adopted by the adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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