RAGHUNATH INTERNATIONAL LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) THE reliefs for which the petition has been filed, during the pendency of an adjudication proceeding, are as follows: - -

(2.) THE contention of the petitioner is that in view of the judgment of a Division Bench of this Court in CCE v. Parmarth Iron (P.) Ltd. : 2010 (260) ELT 514 (All.), the adjudicating authority must give to the petitioner an opportunity to cross -examine those witnesses whose statements are sought to be relied upon unless any of the exceptions mentioned in section 9D of the Central Excise Act, 1944 exists.

(3.) WE , hence, decline to interfere with the matter, at this stage. The writ petition is, accordingly, dismissed.