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2018 (7) TMI 1269 - CESTAT KOLKATACENVAT Credit - fake invoices - entire allegation was made out against the appellant on the basis of the statement of the third party - Held that:- It is seen that the entire allegation was made out against the appellant on the basis of the statement of the third party. There is no material available on record of any cash transaction between the appellant and the Dealer. Further it has failed to investigate the encashment of the cheque as stated by the Director of the appellant company. Identical issue decided in the case of M/S. GONTERMMANN PEIPERS (INDIA) LTD., SHRI LALIT KR. PODDAR VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA [2017 (11) TMI 769 - CESTAT KOLKATA], where it was held that In the absence of such cross-examination and examination in chief, the statement on which the Revenue seeks to rely, have to be excluded from evidence. Appeal allowed - decided in favor of appellant.
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