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TMI Blog2019 (7) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... se Notice were supplied/given to the petitioner on that day itself - Further, there is no time limit provided in the Act for completion of adjudication proceedings as its object is as to ensure that justice is done to the parties. We set aside that part of the order dated 11th September 2018, which rejects the request for cross-examination of the persons on whose statements the Revenue is relying upon and direct the Commissioner of Customs to permit the cross-examination of the three persons whose statements are being relied upon by the Revenue, i.e., Shri. Lalit Mange, Shri. Mohan Nakhua and Mr. Umesh Ghelani. Petition allowed. - WRIT PETITION NO. 11456 OF 2018 - - - Dated:- 10-7-2019 - M.S. SANKLECHA M.S. SONAK, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision of the Supreme Court in Andaman Timber Industries vs. Commissioner of C.Ex., Kolkata II 324 ELT 641 and decision of this Court in Kalpana Industries Ltd. vs. The Union of India and anr. 2018 TIOL 397 to submit that there is a flaw in the decision making process and therefore, the writ court should exercise its extraordinary jurisdiction and direct the respondent Revenue to give cross-examination of the persons on whose statements the Revenue proposes to rely in the adjudicating process. 4] On the other hand, Mr. Jetly, learned counsel appearing for the respondent Revenue, submits that this Court should not exercise its discretion extraordinary writ jurisdiction. This on the ground that there is an alternat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries Ltd. (supra) had held that in the absence of an opportunity to being given to the petitioner to cross-examine the person on whose statement the Revenue is relying upon would render the order bad. 7] In a matter of this nature relegating the petitioner to adopt the alternate remedy of filing an appeal to the Appellate Authorities would lead to the Officers of the Revenue passing orders which are in breach of principles of natural justice. This in effect handicaps the party from establishing its innocence. Further such an order which does not give a fair opportunity to the party, is in effect an incomplete order. Moreover, a party would have to suffer such an order till the Appellate Authority sets aside the order for giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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