Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 992 - CESTAT NEW DELHIClandestine Removal - principles of natural justice - case of appellant is that they were not given an opportunity to cross examine the witnesses and the whole case of the department is based upon the unsigned store register - Held that:- When the CEO and the Works Manager themselves admitted to the fact of such clearances as recorded in their own store despatch register. Their contention that they were not given the opportunity to cross-examine the witnesses and that violated the principles of natural justice is devoid of merit, more so when their statements were inculpatory and were never retracted. An admitted fact hardly needs to be proved - In the present case, apart from the inculpatory statements evidence in the form of the written record, the godown despatch register is also available. Appeal dismissed.
|