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TMI Blog2018 (9) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... -deposit for the purpose of preferring an appeal. Petition dismissed. - WP No. 269 of 2018 - - - Dated:- 22-6-2018 - MR. DEBANGSU BASAK, J. For The Petitioner : Mr. Arijit Chakrabarti And Mr. Nilotpal Chowdhury, Advs. For The Department : Mr. K.K. Maiti And Mrs. Sanjukta Gupta, Advs. ORDER The Court : An adjudication order dated February 20, 2010 is under challenge in the present writ petition. Although the impugned order is appealable, learned advocate for the petitioner submits that, the petitioner seeks to maintain the writ petition on the ground of breach of principles of natural justice. He submits that, despite the request being made for cross-examination, his client was disallowed the right of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e drawback benefit, by way of grossly overvaluing their export consignments, an investigation was undertaken, and ultimately a show cause notice dated June 26, 2015 was issued. The petitioner had replied to such show cause notice. The show cause notice details the list of documents relied upon. It also details the four statements of natural persons which would be relied upon in the adjudication proceedings. The petitioner does not require cross-examination of the natural persons whose statements were relied upon in the adjudication proceedings. The petitioner requires cross-examination of the authors of few documents. Such documents are relied upon in the adjudication proceedings. The petitioner requires the head of operation of an entit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out by the Court that, no natural person came to depose for the prosecution whom the petitioner wanted to cross-examine, did the petitioner change its stand to contend that, the request for cross-examination was essentially a request for examination-in-chief. Such stand was not taken in the adjuciation proceeding. The impugned order cannot be faulted on such ground. So far as the so-called non-furnishing of the documents are concerned, the same is a contentious issue. It is a issue of fact. The same as an issue of fact can be considered by the Appellate Authority. As a Writ Court I need not enter into such arena on the basis of the materials made available to Court. The petitioner was aware of the documents disclosed. It could have obta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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