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Silver Export vs The Commissioner Of Customs-Nhava ... on 27 June, 2023 cites

M/S Andaman Timber Industries vs Commr.Of Central Excise,Kolkata-Ii on 2 September, 2015

8. He submitted that the decision of the Hon'ble Supreme Court in Andaman Timber Industries v. Commissioner of Central Excise, Kolkata-II3, which disapproved of the reasoning of the Tribunal on rejection of plea for cross-examination, thus '...It was not for the Tribunal to have guess work as to for what purposes those dealers and what extraction the 3 [order dated 2nd September 2015 in civil appeal no. 4228 of 2006] C/85528-85530, 86094-96096/2020 &C/85739-85742/2021 12 appellant wanted from them....it was not for the Adjudicating Authority to presuppose as to what could be the subject matter of the cross-examination and make the remarks as mentioned above....' permits no latitude for flexibility to deny such requests.
Supreme Court - Daily Orders Cites 1 - Cited by 602 - Full Document

M/S Ayesha Exports Through Its ... vs The Union Of India And Ors on 24 January, 2019

17. In the opinion of this Court, it is for the Government of India to think over it. So far as the present position is C/85528-85530, 86094-96096/2020 &C/85739-85742/2021 14 concerned, this Court would have no hesitation in coming to a conclusion that the petitioner would be entitled for the reliefs prayed in the writ application.' in Ayesha Exports v. Union of India [2020 (371) ELT 353 (Pat)] should, according to Learned Counsel, set at rest any conviction among the officials of Directorate of Revenue Intelligence (DRI) that reports of Arecanut Research & Development Foundation (ARDF) should, especially in the light of the admission of legal representative of the Government of India in that proceeding, be cited as final authority.
Patna High Court Cites 2 - Cited by 10 - R R Prasad - Full Document
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