2016 (3) TMI 4

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..... e is no reason for us to doubt that the authorities would not follow the mandatory procedure or will take no decision on the petitioners' request re: inspection of record and cross-examination of witnesses, while deciding the matter on merits. The petitioners may put in appearance without prejudice to the adjudication of their request for cross-examination or inspection of records, as sought by th .....

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..... 'finished leather'. 2. The petitioners are said to have submitted an interim reply on 25.04.2012 followed by their application dated 12/13.03.2013 seeking cross-examination of the witnesses and inspection of records, on the strength of which the show-cause notice dated 06.12.2010 was issued. 3. According to the petitioners, no action in the matter was taken until they received the re .....

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..... lly or through authorized representative. 6. We have heard learned counsel for the petitioners. 7. There is no reason for us to doubt that the authorities would not follow the mandatory procedure or will take no decision on the petitioners' request re: inspection of record and cross-examination of witnesses, while deciding the matter on merits. The petitioners may put in appearance witho .....

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