- (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 :-
"They however, suggested that the show cause notice itself may be disposed of as early as possible. Accordingly, we direct that the reply to the show cause notice should be furnished before the concerned authority within one week and the proceeding itself be disposed of within two weeks from the date of filing of show cause notice. Shri Bhatia submits that he will not make any prayer for adjournment of the hearing of the show cause notice and will cooperate with the said proceedings. If the said cooperation is extended and the reply is filed within one week the letter of request, which is challenged herein, shall cease to operate for four weeks. It is expected that the proceedings shall be concluded within two weeks and consequential steps may be taken by the parties in accordance with law.

The writ petition is disposed of by this order. It is made clear that we have not adjudicated upon various contentions raised in the writ petition and all the questions are left open."

(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 :-
"Records of personal hearings :

Shri Shamshad Ahmad, Proprietor of M/s. Stern Leather Exports, Kanpur along with their counsels Shri Amit Awasthi and Shri P.N. Awasthi appeared for person hearing on 15-2-2002. They have submitted the written reply to the Show Cause Notice and requested to cross-examination of witnesses and placed reliance on the case of Bata India Ltd. v. CCE reported in 1999 (114) E.L.T. 78 (T). 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."