Not allowing cross-examination of key witnesses vitiates the proceedings

Lauls Limited Vs Commissioner of Central Excise (CESTAT Chandigarh) CESTAT Chandigarh held that the interest of justice would be properly served if the case goes back to the Adjudicating Authority to adjudicate the case afresh as not allowing the cross-examination of key witnesses vitiates the proceedings. Facts- M/s Lauls Limited (appellants), are engaged in the manufacture of mild steel and non-alloy steel, ingots and other articles of iron and steel. Officers of the DGCEI conducted a search of the factory of the appellants and other concerned premises. On the completion of investigation, a ...