Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 372 - AT - Central ExciseRelevancy of statements under certain circumstances - principles of natural justice - Cenvat Credit - allegation of fake/manipulated documents - non receipt of the goods - difference of opinion is whether the lower authorities have violated the principles of natural justice by denying cross examination for the appellant and whether the matter needs reconsideration by the adjudicating authority for following the mandate of Section 9D of the Central Excise Act, 1944. Held that:- the provisions of section 9D mandates adjudicating authority to examine the witnesses on whose statements reliance has been placed and on exercise of such examination; and if cross-examination thereof is not undertaken, such statement needs to be discarded in the law. The provisions of Section 9D were interpreted by the Honourable High Court of Delhi in the case of J&K Cigarettes Ltd [2009 (8) TMI 64 - DELHI HIGH COURT]. The impugned order is found to be cryptic and in violation of principles of natural justice, non-speaking and further violates the provisions of Section 9D of the Central Excise Act. Thus, the impugned order is set aside and the matter is remanded back to the adjudicating authority with a direction to provide opportunity of hearing to the appellants in accordance with law, more particularly to provide opportunity of cross-examination of persons, the statements to whom have been relied upon by the Revenue and to consider the evidence on record or now produced in the de novo proceedings, more particularly documents like Goods Receipt Note, Material Requisition Note, Sales Tax Register including Way Bill Register, Form-C Register, sales invoice of watch case to the different buyers of the appellant etc. The appellant is also directed to appear before the adjudicating authority with a copy of this order and seek opportunity of hearing.
|