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TMI Blog2021 (4) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... RT ] held that if the department wants to rely on the evidence of certain witnesses, it may be necessary to provide opportunity of cross examination of these witnesses to the noticee. This is a self-evident proposition for which no authority is needed. The said decision of the Hon'ble Supreme Court squarely applies to the case on hand. Since this basic right of the petitioners has been denied, the order impugned in these writ petitions will have to be necessarily set aside - the matter is remitted to the file of the first respondent - petition allowed by way of remand. - Honourable Mr.Justice G.R.Swaminathan For the Petitioner : Mr.V.Pramila For the Respondents : Mr.B.Vijay Karthikeyan COMMON ORDER The petitioner company had imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned standing counsel also placed reliance on the following decisions, namely, 2020 (373) ELT 649 (Mad)., Jet Unipex vs. Commissioner of Customs, Chennai, 2019 (367) ELT 759 (MP) Kiri Shrimankar vs. Commissioner of CGST Central Excise, 2018 (2) CWC 588 (Roshan Overseas v. Commissioner of Customs and WA(MD)No.1469 of 2018 (S.Rajendran vs. The Joint Commissioner of Customs (Preventive), Trichy. 3.I carefully considered the rival contentions and went through the materials on record. The objection as regards the maintainability of the writ petitions may not have much of force for two reasons. The learned counsel for the petitioners at the very outset submitted that she is confining her argument to only one issue. She made it clear that s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said decision may come in the way of granting permission to cause production of co-noticees for cross-examination. Of course, two of the petitioners wanted to cross-examine co-noticees. But their request was not confined to that. The petitioners have named the persons whom they wanted to cross examine. At Page No.68 of the typed set of papers, the following names have been set out : Shri.R.Ramesh, Finance Manager cum Authorised Signatory, M/s.Avaneetha Textiles, Coimbatore; Smt.Uma Sekar, Managing Director, M/s.Avaneetha Textiles; Shri.S.Govindaraj, Proprietor, M/s.Swamy Enterprises, Coimbatore; Shri.T.Subhash, Managing Partner, M/s.Thirumalaiiyes Traders, Coimbatore; Shri.S.M.Kamaraj, Chartered Accountant, and Shri.Esaki, Proprietor, M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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