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2017 (2) TMI 477

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..... ty of hearing after giving to the assessee an opportunity of cross-examination - appeal allowed by way of remand. - Central Excise Appeal No. 130 of 2012 - - - Dated:- 10-11-2016 - Hon'ble Bharati Sapru And Hon'ble Vivek Kumar Birla, JJ. For the Appellant : S.D. Singh,B.S.Pandey,Krishna Dev Vyas For the Respondent :- Sr. S.C. ORDER Heard Sri S.D. Singh, learned Senior .....

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..... er of request, which is challenged herein, shall cease to operate for four weeks. It is expected that the proceedings shall be concluded within two weeks and consequential steps may be taken by the parties in accordance with law. The writ petition is disposed of by this order. It is made clear that we have not adjudicated upon various contentions raised in the writ petition and all the questi .....

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..... Bata India Ltd. Vs. CCF reported in 1999 (114) ELT 78 T. The request of cross examination was denied on account of Hon'ble High Court, Allahabad directives regarding time frame of the proceedings and passing of final order. The concluding part of the order passed by the adjudicating authority also does not allow the appellant any opportunity of cross-examination. The adjudicating authorit .....

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..... proper opportunity of hearing after giving to the assessee an opportunity of cross-examination. While reopening of the matter, it may be concluded expeditiously, preferably, within a period of three months from the date a certified copy of this order is being placed before the adjudicating authority. Certified copy of this order may be placed before the adjudicating authority within next ten d .....

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