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TMI Blog2023 (10) TMI 1499X X X X Extracts X X X X X X X X Extracts X X X X ..... requested for cross examination of the witnesses whose statements were heavily relied upon to confirm the charge of clandestine removal and consequential demand of Excise duty. It os found from the entire adjudication order the Adjudicating Authority has not given any heed to the request of the appellant in as much as they have specifically asked to provided relied upon/ Non relied upon documents and cross examination of the witnesses. The case is mainly based on statements of various persons. It is statutory mandate in terms of Section 35D of the Central Excise Act, 1944 that the Adjudicating Authority that it is incumbent upon the Adjudicating Authority to examine/cross examine the witnesses before accepting the statements of those witn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the appellant was confirmed on the ground of the clandestine removal and also imposed the penalties. The demand was confirmed mainly on the basis of the consumption of gas required for manufacture of the final product. The case is mainly based on statement of various persons. 2. Shri Hardik Modh, Learned Counsel along with Shri Amit Laddha, Advocate appearing on behalf of the appellant made detailed submission on merit as well as on principle of natural justice. It is his submission that the appellant's request for providing the relied upon/ non relied upon documents and cross examination of the various witnesses was rejected by the Adjudicating Authority by not giving any finding thereon despite specific request made by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this fact the entire order of the Adjudicating Authority based on mainly statements of the various persons, without allowing cross examination, is not sustainable. Accordingly, we are of the view that the adjudicating authority must allow the cross examination of the witnesses and also provide the documents required by the appellant, if not earlier provided. We find that the adjudicating authority has gravely erred in violating the principles of natural justice. Therefore, the order without following the principle of natural justice cannot be sustained as held by the Apex Court in number of judgments. 5. We are therefore of the view that entire matter needs to be reconsidered. Hence, we set aside the impugned order and remand the matter t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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