( 1 ) HEARD Sri Bharatji Agarwal and Sri. Pankaj Bhatia, learned counsel for the petitioner and Sri g. R. Gupta for the respondents,

( 2 ) BY means of this petition, petitioner has prayed for a direction to respondent No. 1, the commissioner, Customs and Central Excise, Kanpur-Nagar to permit the petitioner to cross examine the witnesses as prayed for by the petitioner in its application dated 21. 7. 2003 and for quashing the order/letter dated 8. 9. 2003, Annexure-6 to the petition.

( 3 ) THE petitioner is propriety concern which carries in the business of manufacture of paints and varnish etc. at Kanpur. The Directorate General, Anti-Evasion conducted various search and seizures in the premises of the petitioner and during this operation, seized certain goods and documents and also recorded statements of various persons. Thereafter, a show cause notice dated 27. 8. 1999 was served on the petitioner as well as several other persons making various allegations with a view to levy Central Excise duty and penalty. The petitioner filed a reply denying the allegation against him. The matter is pending before the respondent No. 1 for adjudication under Section 33 of the Centr