9911796707
TMI Blog2025 (4) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs: "A. That Your Lordships may be pleased to issue a writ of Prohibition or any other appropriate writ, direction or order completely and permanently prohibiting the respondents or servants and agents from taking any action against the petitioners pursuant to OIO No. 8/JC(RSR)/2023-24 dated 30.10.2023 (Annexure I) passed by the Joint Commissioner of CGST & Central Excise, Rajkot. B. That Your Lordships may be pleased to issue a writ of Certiorari or any other appropriate writ, direction or order, quashing and setting aside OIO No. 8/JC (RSR)/2023-24 dated 30.10.2023 (Annexure I) passed by the Joint Commissioner of CG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ember,2017 and a show-cause notice was issued on 31.10.2017 upon the petitioner for denying and recovering Cenvat Credit of Rs. 24,32,734/- in respect of the raw material purchased from M/s. Neo Incorporation on the allegation that only taxable invoices were issued by the said dealer but no goods were actually supplied and delivered to the petitioner. 3.4 The petitioner filed replies dated 22.02.2018 and 05.03.2018 to the show-cause notice denying the allegation and also prayed for opportunity of cross-examination of five persons related to the transaction. The Additional Commissioner however, did not allow the cross-examination and passed an adjudication order against the petitioner on 24.04.2018. 3.5 Petitioner being aggrieved, preferre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edabad, while disposing of Excise Appeal No. 11217 of 2019 of the petitioner vide order dated 04th April, 2022, remanded the matter back to the Adjudicating Authority for passing fresh order. It was pointed out by learned advocate Mr. Dave that in para-4 of the said order, the Tribunal held that it is necessary for the Adjudicating Authority to allow cross-examination which is mandated under Section 9D of the Central Excise Act, 1944. 2.1 Learned advocate Mr. Dave invited attention of the Court to the two dates of hearing given by the Adjudicating Authority i.e. 02nd March, 2023 and 22nd September, 2023, to grant opportunity of cross-examination as held by the Tribunal to the petitioners. 2.2 It was submitted that however without givi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . ... 6.1 Learned advocate Mr. Paresh Dave for the petitioners submitted that while passing the impugned order-in-original, the respondent No. 2 observed in para 28.8 to the effect that more than sufficient opportunities for cross-examinations were accorded to the petitioners and the documents relied upon for issuing the demand have been provided and thereafter, it was further pointed out that observing the above, the respondent No. 2 did not grant the opportunity of cross-examination as the witnesses could not appear for the same. 6.2 It was further submitted that in absence of the cross-examination of the witnesses, the order-in-original has suffered the violation of principle of natural justice. 6.3 It was therefore submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the merits of the case, keeping all the issues open, we set aside the Impugned order and remand the matter back to the adjudicating authority to reconsider the issue afresh. The adjudicating authority will grant cross-examination of the persons as has been indicated hereinabove in Paragraph 4; and subsequently grant four weeks' time to the appellant to file a detailed reply. After receiving such detailed reply, the adjudicating authority shall grant an opportunity of personal hearing and come to conclusion on the matter and pass a reasoned order." 8.1 In view of the above directions, it was incumbent upon the respondent No. 2 to comply with the same irrespective of the delay in conduct of cross-examination. The Tribunal has categori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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