V.RAMASUBRAMANIAN
Thilagarathinam Match Works rep. by its Proprietor – Appellant
Versus
Commissioner of Central Excise Tirunelvel – Respondent
1. The petitioners in these writ petitions challenge the orders passed by the Enquiry Officer, rejecting their request for cross-examination of certain Officers and persons in an enquiry, in pursuance of the show cause notices, issued under Section 11A of the Central Act, 1944.
2. Heard Mr. Mohammed Ibrahim Ali, learned counsel for the petitioners and Mr. B. Vijayakarthikeyan, learned Standing Counsel for the respondents.
3. In the annexure to the show cause notices, the respondents rely upon the reports of the Energy Auditor as well as the statements of some officers and witnesses. Therefore, the petitioner in W.P.(MD).No.1106 of 2013 made a request for the cross-examination of those officers and witnesses. The petitioners in the other two writ petitions did not make any such request.
4. However, by independent communications containing the same reasons, the enquiry officer rejected the request for cross-examination. Therefore, the petitioners are before this Court.
5. The fact that the annexure to the show cause notices contained the list of statements recorded from certain persons and officers and also the Energy Auditor's Report, in support of the show cause notices,
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