Civil Writ Petition No.7011 of 2011 -1- *** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.7011 of 2011 Date of decision: 25.4.2011 M/s Century NF Castings ...Petitioner Versus Union of India and others ...Respondents CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. M.P.Devnath, Advocate for the petitioner ADARSH KUMAR GOEL, J. 1. This Petition seeks quashing of letter dated 22.3.2011 Annexure P-6 issued by Commissioner of Central Excise, Fardiabad declining opportunity for cross-examination of the witnesses sought by the petitioner. 2. Case of the petitioner is that a show cause notice dated 8.2.2010 has been issued to it proposing to demand excise duty and deny cenvat credit on the ground that it claimed cenvat credit without inputs being received in the factory and on account of shortage of zinc being found. The petitioner applied for cross-examination of the witnesses of the department to the Commissioner of Central Excise through letter annexed to the petition which has been disallowed. 3. We have heard learned counsel for the petitioner. 4. Learned counsel for the petitioner submits that the petitioner applied for cross examination of witnesses which was arbitrarily denied Civil Writ Petition No.7011 of 2011 -2- *** which has resulted in prejudice to the petitioner. 5. We are unable to accept the submission. No doubt cross examination is a valuable right, the effect of not permitting the cross- examination depends upon the facts and circumstances of each case. At this interim stage when decision on merits is yet to be taken, we do not find any ground to adjudicate upon the question whether absence of cross- examination will affect the case of the petitioner. Question can be examined at appropriate stage by the concerned authorities and by this Court, if necessary. 6. The petition is disposed of accordingly. (Adarsh Kumar Goel) Judge April 25, 2011 (Ajay Kumar Mittal) Pka Judge