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2013 (9) TMI 580 - AT - Central ExciseCenvat Credit - allegation of non receipt of inputs in their factory - right to corss examination - The request for cross-examination had been rejected in view of the fact that statements had not been retracted and further inculpatory statements were recorded from the Director and employees of the company - third member decision - Held that:- statements of the transporters, owners, owners of the vehicles, drivers and CHAs who have given inculpatory statements against the assessee, should be made available for cross-examination and it is also held that there were many statements which were inculpatory - Decisions in NICO Extrusions Pvt. Ltd. [2009 (8) TMI 903 - CESTAT AHMEDABAD] followed. The charges of availment of Cenvat credit without receipt of the inputs are serious allegations which cannot be held as correct without adequate/cogent evidences and it is also imperative that the witnesses be cross-examined to bring the truth on record as to how they have stated that the goods were never transported to the appellant. - stay to be granted.
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