S.P. Garg and ors. Vs. Commissioner of Central Excise

1. shri. s.p. garg, director of the ramji board and paper mills pvt.ltd interalia contended that the appellants were denied the cross examination by the successor commissioner on the ground that earlier the noticees had refused cross examination. he submitted that he appeared in person and as such he should not have been denied the opportunity of cross examination. his contention is that since the appellants have been denied the opportunity of cross examination it clearly violates the principles of natural justice and the order appealed against requires to be set aside on this ground alone. shri.a. chopra, ld. jdr appeared on behalf of the revenue and he submitted that since the appellants have been denied the cross examination sought for, he has no objection for the matter being remanded to the commissioner for re-adjudication after the necessary cross examination is allowed to the appellants as sought for before him.2. after hearing both sides and perusal of the records, we find it necessary in the interest of the natural justice that in order to have effective representation the appellants should not have been denied the cross examination by the commissioner as sought for before him. hence denial of cross examination on the ground that earlier the appellants have refused the cross examination is not justified particularly in view of the fact that when the director appeared himself in person for the purpose. we, therefore, remand the matter to the commissioner with the direction that the appellants may be afforded the opportunity of cross examination and the matter may be re-adjudicated. thereafter a speaking order may be passed by him.