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2015 (1) TMI 272 - HC - Central ExciseCENVAT Credit - Non Supply of pet coke - Bogus invoices - Denial of cross examination request - Held that:- entire issue is based on appreciation of evidence and the materials on record. The issues are primarily in the realm of factual findings. Even if the case of the department, as put forth before us through the Senior Counsel was that no samples were drawn on 26.4.008, it remains established that thus no chemical analysis of the materials seized from the purchasers of the goods was available on record. If, on the other hand, the presumption as drawn by the Tribunal that such samples were drawn but the test reports were not placed on record is correct, the situation would be much worse for the department. In either case, the materials at the end of the purchasers could not be established through any reliable evidence of not being pet coke. Right from the beginning the assessees had been asking for cross-examination of large number of the witnesses whose statements the department sought to rely upon. There were as many as 24 such witnesses. The assessee had also asked for the cross examination of the chemical analyzer of the laboratory carrying out the test report. After a long period of time of about two years, the Commissioner rejected such request. It may be that in a given situation, cross-examination of a witness may be declined after recording proper reasons. However, when the Commissioner mechanically declined cross-examination of the witnesses whose statements were relied upon and when the Tribunal found that this would have a material effect on the conduct of the inquiry, we see no reason to interfere with the factual findings of the Tribunal. - Decided against Revenue.
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