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TMI Blog2016 (11) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... ejected the request. Therefore the Ld. Commissioner has not considered the request for cross examination in the impugned order. Therefore we find that Adjudicating authority has gravely erred inasmuch as has not followed the principle of natural justice irrespective any grave nature of offence natural justice is the foremost principle which is to be complied with in any judicial/quasi judicial pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant without going into merit and facts of the case made preliminary submission that appellant during adjudication requested for cross objection repeatedly of all the persons whose statements are recorded and relied upon which is sole basis for implicating appellant in the case of duty evasion by 100% EOU. However, Commissioner has not dealt with specific request and nei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equest for cross examination was specifically made. The relevant para 36 of the reply is reproduced below:- 36. My client with to be heard in person and he reserves his right of personal hearing in the matter. My client wish to examine/cross examine the persons whose statements are recorded and relied upon while issuance of the present show cause notice, officer of the Customs, CHAs a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore the matter needs to be remand for considering request for cross examination and passing a fresh order. All the issues are kept open. Denovo adjudication proceedings shall be done by the adjudicating authority within a period of three months from the date of receipt of this order. Needless to say that appellant shall be given sufficient opportunity of personal hearing after consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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