STERN LEATHER EXPORT Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard Sri S.D. Singh, learned Senior Counsel assisted by Sri K.D. Vyas, learned Counsel for the appellant and Sri Pravin Kumar, learned Counsel for the department.

(2.) In this matter the High Court had passed an order on 5-2-2002, which is quoted hereunder :-

(3.) It is this order, which has been interpreted by the adjudicating authority in its order dated 20-2-2002. The adjudicating authority says that the request of cross-examination was denied on account of Hon'ble High Court, Allahabad directives regarding time frame of the proceedings and passing of final order. For ready reference some relevant part of the order of adjudicating authority is quoted hereunder :-