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 1567 - AT - Central ExciseDenial of CENVAT Credit - Bogus invoices - Issue of invoices without actual receipt of goods - Violation of principle of natural justice - Opportunity of cross examination not granted - Held that:- there are direct allegations against the appellants and therefore, their involvement cannot be ruled out. In the circumstances the benefit of the aforesaid decision of the Hon’ble High Court [2013 (5) TMI 705 - GUJARAT HIGH COURT] cannot be extended to the appellants. - The appellants had given detailed reasons for seeking cross-examination of witnesses. It is seen that the cross-examination has been denied solely on the grounds that there is hard evidence which is corroborated by the statements and therefore no cross-examination is necessary. It is observed that this is not sufficient ground for denying cross-examination of witnesses whose statements have been relied upon. If cross-examination is to be denied then cogent reasons for denying in each case need to be given. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
|