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2019 (1) TMI 1956 - AT - Central ExciseCENVAT Credit - non-receipt of inputs - cenvat credit availed without receipt of inputs - entire case is mainly based on various statements and other evidences - HELD THAT:- The entire case is mainly based on various evidences including the statement of various persons. On the request of the appellant, some of the witnesses were cross examined, however, majority of witnesses were not cross examined. In such situation, the adjudication of the SCN without cross examination does not appear to be proper. Therefore, matter needs to be re-considered as a whole after conducting the cross examination of all witnesses. Needless to say that the commissioner is not prevented from adjudicating the SCN on the basis of cross examination of whichever witnesses appear for cross examination and on the basis of other evidences on record. The matter is remanded to the adjudicating authority for passing afresh order after allowing the cross examination of all the witnesses. The appellant shall be given sufficient opportunity of personal hearing and making their submission after cross examination - appeal allowed by way of remand.
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