9911796707
TMI Blog2024 (7) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... , officers who approved the assessment, the examining staff and the chemical examiner, who tested the samples before assessment. It is further recorded that no cogent reason was adduced for cross-examination. It is clear from paragraph 6 of the judgment of the Supreme Court in ANDAMAN TIMBER INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA-II [ 2015 (10) TMI 442 - SUPREME COURT] that interference with denial of cross-examination, in that case, was on account of the fact that the statements of the witnesses, whom the assessee requested to cross-examine, was the basis of the impugned order. Learned counsel for the petitioner is unable to point out as to how the statements of the witnesses sought to be cross-examined form the foundati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same are not of significance at this juncture. 3. Learned counsel for the petitioner submits that the denial of the right of cross-examination vitiates the order. In support of this contention, learned counsel relies upon the judgment of the Supreme Court in Andaman Timber Industries v. Commissioner of Central Excise, Kolkata II, 2017 (50) STR 93 (SC) (Andaman Timber Industries) , particularly paragraph 6 thereof. He also relies upon the judgment of the Division Bench of the Calcutta High Court in Commissioner of Customs, Central Excise S.T., Siliguri v. Subodh Das, 2023 (385) E.L.T. 693 (Calcutta) , particularly paragraph 9 thereof. He also points out that the report of the FSSAI with regard to classification was in the petitioner's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amine, was the basis of the impugned order. Learned counsel for the petitioner is unable to point out as to how the statements of the witnesses sought to be cross-examined form the foundation of the present order. The order impugned in this writ petition can be appealed against. The present writ petition was filed in the last week of April 2024. If the period of pendency of this writ petition is excluded, the petitioner should be permitted to prosecute a statutory appeal. 6. For reasons set out above, W.P.No.13353 of 2024 is disposed of by permitting the petitioner to file a statutory appeal. If such appeal is filed within ten days from the date of receipt of a copy of this order, the Tribunal is directed to receive and dispose of such appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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