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TMI Blog2024 (2) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity to cross-examine certain witnesses - HELD THAT:- Keeping in view the facts and circumstances of the case and specially in view the fact that the Tribunal has already heard the appeal of the petitioner and order is reserved, it is directed that hearing on the Show Cause Notice be deferred till the order is pronounced by the CESTAT. Once the order is pronounced and subject to the said o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Show Cause Notice dated 20.10.2022. 2. Learned counsel for petitioner submits that petitioner had filed an interim reply to the Show Cause Notice on 26.08.2023 and had also sought an opportunity to cross-examine certain witnesses, which was denied. Accordingly, petitioner was constrained to approach the Customs Excise and Service Tax Appellate Tribunal (CESTAT) by way of an appeal being Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Section 28 (9) of the Customs Act, 1962. He submits that at the request of the petitioner, the time was enlarged by a further period of one year as stipulated by the proviso to the said Section. He submits that since the period is likely to expire, the Adjudicating Authority has issued notice for concluding the proceedings. 6. Keeping in view the facts and circumstances of the case and spe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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