2019 (3) TMI 938

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..... :- In terms of Section 9D of Central Excise Act, 1944, if the assessee requests for cross-examination, it is incumbent on the Adjudicating Authority to grant cross-examination and after examining the witness, their statements can be relied upon while adjudicating the case. Therefore, without cross-examination of witnesses, passing the impugned order is in gross violation of principles of natural j .....

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..... persons in their reply to the show cause notice as well as during the personal hearing. In the impugned order, the Adjudicating Authority has rejected the request for cross-examination giving one or the other reason. He submits that without cross-examining, adjudication of the case is not legal and proper. He relied upon the following judgments:- (a) Andaman Timber Industries vs. CCE - 2015 (324) .....

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..... ion 9D of Central Excise Act, 1944, if the assessee requests for cross-examination, it is incumbent on the Adjudicating Authority to grant cross-examination and after examining the witness, their statements can be relied upon while adjudicating the case. Therefore, without cross-examination of witnesses, passing the impugned order is in gross violation of principles of natural justice. Therefore, .....

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