Denial of cross-examination of witnesses is violative of principles of natural justice

Indu Overseas Pvt. Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) The CESTAT, Ahmedabad in M/s Indu Overseas Pvt. Ltd. v. Commissioner of Central Excise & ST, Rajkot [Excise Appeal No. 12085 of 2013-DB dated June 26, 2023] remanded the order passed by the Adjudicating Authority and held that denial of cross-examination of witnesses is violative of principles of natural justice. Facts: M/s Indu Overseas Pvt. Ltd. (“the Appellant”) is a 100% export-oriented unit (“EOU”) engaged in the manufacturing of brass parts and accessories and was subsequently undertaking...